Análise da execução orçamentária do município de Faxinal do Soturno/RS

Abstract

The State, whether federal, state or city, is organized in a way so it can offer the necessary substantial conditions to its society. The mapping of the public needs, the transformation of these projects and the study of its viability for executions posterior is part of a way to the problem solving on governmental issues. In this context, there is the Public Budget, whose purpose, more than to preview cash income and to set spending in a balanced way, is to manage and control the resource’s application. It is in this budget that should be included the expenses necessary for good progress in the public service, as well as the income that will pay for such services. In the budget cycle, the evaluation is the stage in which the achievement of the objectives set in the budget and the modification occurred during the execution. In cities of low population rate and undiversified economy, it is believed that this stage isn’t accomplished, or because of the lack of resources, or for not receiving the due importance. This study was to analyze the budget execution of the city of Faxinal do Soturno/RS, from the point of view of the achievement of the objective set. In its development, an analysis of the financial statements, together with the structured interview technique was done. The results showed that the city performed well in its annual budget. Given that, among the main variations, the majority presented plausible justifications for occurrence. The flaws pointed out in this study were not sufficient to uncharacterized as a management tool and control of public resources.