Importância do planejamento na elaboração dos instrumentos orçamentários na administração pública municipal

Abstract

This study was conducted in order to identify the perceptions of the workers in an accounting department from a small town in Rio Grande do Sul about planning in the City Public Administration. For this, it was used a descriptive and quantitative research. The participants were two workers, a Technical Accounting and Secretary of Planning and Finance, who were interviewed with semi-structured interviews. After the analyzes, the main results, according to the perception of two interviewers, are that the Fiscal Responsibility Law and the realization of the planning in a correct way aims to increase transparency in public expenditure management, enabling market mechanisms and the political process serve as instruments of control and punishment of governments who do not act in properly way and with more technical skills of the workers and a greater popular participation, the development of instruments will be more forceful to the reality of the city management.