bachelorThesis
Orçamento público como instrumento de planejamento e controle na gestão municipal
Fecha
2022-02-23Registro en:
GUEDES, Arthur Guilherme Marques. Orçamento público como instrumento de planejamento e controle na gestão municipal. 2022. 47f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.
Autor
Guedes, Arthur Guilherme Marques
Resumen
The present academic research sought to analyze, in Public Accounting, the Budget Guidelines Law (LDO) that guides the goals and priorities of the Multi-Year Plan (PPA) with the obligations of transparency in the management of public spending. The methodology developed was a documentary research of the Multi-Year Plan of the municipality of Parnamirim-RN, during the fiscal year 2018-2021, with a qualitative-descriptive approach. As a result, it was found that the public policies of the municipal management in Parnamirim-RN are being executed in a balanced way between planning and public budget, involving budget actions, determinants of the Budget Guidelines Law, with due adjustments to the Multi-Year Plan. It is concluded that the public policies of the municipality's management are carried out in a way that aims at balancing planning and the annual public budget.