Créditos adicionais: instrumento de ajuste do orçamento público do Município de Floresta - PR

Abstract

The budget is essential tool for any organization, it is the private sector or the public sector. This study aimed to analyze the value, usefulness and the importance of additional credits as an adjustment instrument of the public budget in Forest County, during the financial year 2013. To achieve this purpose, we performed the analysis of the data provided by the Department accounting of the municipality, interview with head of that department and literature on the subject in question. As a result of research it was found that the additional credits were required to implement the action programs during the year 2013 due to insufficiency of funds in various departments. It is noteworthy in this study that the additional credits are important because the flexibility given to the budget, not preventing the implementation of programs due to failures in planning. It is hoped that this study has contributed to a better understanding of the process of opening additional credits and their impact on the municipal budget law.