Orçamento público: uma análise comparativa das ações fixadas no QDD da PMPB 2016 e suas realizações

Abstract

The public budget is an instrument of the public administration that expresses the political decisions, determining the priority actions for the fulfillment of the social demands, in other words, it portrays in financial terms the allocation of the public resources. This document is shaped with three planning instruments, the Plano Plurianual (PPA), which digests the guidelines, goals and objectives, the Lei de Diretrizes Orçamentárias (LDO), orienting the goals and priorities, and finally the Lei Orçamentária Anual (LOA) that does what is planned based on the guidelines and programs defined in the previous instruments. The PMPB, as an organ of the direct administration of the State, presents exclusive budgetary endowment and administrative independence. Thus, this research sought to verify the results of the budgetary endowment of the actions of the Military Police of Paraíba in 2016. For that, the research was classified as descriptive, for reporting facts of a reality; quantitative because it is related to numerical data; and documental since it is based on previously unreported reports. Regarding the results found after the analysis, it is shown that the PMPB presents its budget almost in total in charges with the personnel of the active and food aid. Secondly, several shares suffered partial and total reductions, casting doubt on the portfolio's commitment to the shares, liquidation and payment remained fairly regular, representing the ability to discharge obligations.