bachelorThesis
Gestão fiscal do município de João Câmara – RN: análises do planejamento e da execução orçamentária (2017-2019)
Fecha
2020-12-02Registro en:
LOPES, Roberta Leilane Teixeira. Gestão fiscal do município de João Câmara - RN: análises do planejamento e da execução orçamentária (2017-2019). 2020. 62 f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2020.
Autor
Lopes, Roberta Leilane Teixeira
Resumen
Fiscal management is associated with the concepts of planning, control, transparency and responsibility. Fiscal management represents one of the aspects of potential interest to the company, because it indicates the volume of collection and the consequent use by the government of the resources collected from the company. This investigation aims to analyze the fiscal management situation of the municipality of João Câmara - RN, from 2017 to 2019. The research method used was the Content Analysis to work the data collected in the National Treasury Secretariat (STN) website and in the Rio de Janeiro State Federation of Industries (FIRJAN) website, which is responsible for the annual elaboration of the FIRJAN Fiscal Management Index. The main results revealed that in the period from 2017 to 2019, the municipality of João Câmara - RN presented problems in relation to low generation of its own revenues; it was not able to maintain its economic structure without resorting to other sources of revenues such as the Municipal Participation Fund (FPM) and the Fund for Maintenance and Development of Basic Education and Valuation of Education Professionals (FUNDEB) and also revealed problems with personnel expenses in amounts above the established limits. There was a deficit in municipal public collection and the expenses invested were higher than the amounts collected. In the FIRJAN Index of Fiscal Management, the municipality presented a critical fiscal management. The study concludes that it is necessary to seek solutions to improve the fiscal situation of the municipality. It suggests structural reforms for planning and budget execution. The research contributes to the exercise of social control of citizens by bringing analized technical information, reducing the information asymmetry about the municipality's management.