A (im)precisão nos planejamentos orçamentários municipais a partir da análise dos créditos adicionais

Abstract

The public budget is mandatory for all federated entities, which is the means by which the public manager allocates and fixes public expenditures, estimating the revenues to be collected, with a view to implementing public policies for him. Thus, this research study aimed to analyze whether the budget planning of the municipalities belonging to the Restinga Seca microregion, RS, are efficient through the use of additional credits. The methodology adopted is of an applied nature, whose objectives are characterized as exploratory, based on a case study. The research generally took place through documentary analysis. The survey results show that the municipalities studied are inefficient in their budget planning, given the high levels of inaccuracy found. These ratios reflect the amount of additional credits opened in fiscal years, making clear the inaccuracy in budget planning when analyzing changes between budgeted and executed, showing that municipalities use excess credit excessively to correct their poor budget planning. In addition, the study proposed actions to be implemented by the municipalities, with the aim of correcting the identified problems and providing a more efficient allocation of budget credits, aiming at improving budget performance and, consequently, governmental actions, so as to strengthen governance itself in the public sector.