Orçamento público como gerenciador no planejamento operacional e nas finanças no município de Sapucaia do Sul

Abstract

This study aimed to verify that the public budget is serving to manage the operational planning and finances of the municipality of Sapucaia do Sul, Rio Grande do SuL. To conduct the research proposal was first presented to the general issues theoretical foundation necessary for clarification of content analysis. Subsequently, it was made a detailed exposition of the data on budget execution from documentary research conducted in the city. Based on documentary analysis, it is concluded that the municipal budget does not serve as a tool for managing operational planning and finance. Thus, the conclusions guides work towards offering subsidies for the organization of a budget framework that ensures the necessary connection between operational planning and finances of municipalities.