Orçamento público como instrumento de planejamento e controle na gestão municipal

Abstract

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.