Orçamento público como instrumento efetivo de gestão, planejamento e controle nas organizações governamentais: uma análise na esfera pública municipal

Abstract

The Public Budget is the financial planning instrument that contemplates the forecast of expenses and the estimate of the revenues made by the government for a period commonly of one year, called the financial year. Faced with the recurrent economic and financial crises that shelter at the base of the Brazilian Public Administration, the difficulties in managing resources that are already beginning to shrink and lose size in the balance, in counterbalance to the growing demands of society, as well as the lack of planning , control and inspection by the bodies that execute the resources, this research intends to provide further clarification regarding the resources that the Public Budget can offer, assuming an important role as an effective instrument of management, planning and control in organizations government agencies. Thus, we sought to analyze its aspects specifically in the municipal public sphere, describe the budget cycle process and its principles, diagnosing the most common errors, in addition to conducting a survey of specific cases, proposing measures to improve budget execution. A descriptive and exploratory research with a qualitative approach was carried out, through which the budget execution of six organs of the municipal Executive Power was analyzed, adopting, with regard to technical procedures, bibliographical and documentary research, carried out through legislation, technical standards, books, articles and documents produced by the bodies, whose budget executions were analyzed through their Rendering of Accounts. The research revealed a weakness of public bodies embodied in deviating from their purposes, making it clear that one of the biggest problems of public resources is the difficulty of management, in addition to exposing the need for mechanisms that seek to lead public administration bodies to an adjusted management and away from the excesses presented. The survey results point to the Public Budget as this mechanism, supported by three axes of measures to be instituted with greater tenacity, namely: planning, execution and control.