O orçamento público como instrumento de planejamento e controle para a gestão pública

Abstract

The present work has as its theme the public budget as a planning and control of public administration .The annual public budget is a part, which provides fixed income and expenditures for one financial year, proposed by each of the powers and the Public Ministry. The main objective was to conduct a case study in City Hall Resort Town of San Roque, in order to analyze, in a comparative way, the implementation of the budget held by the entity in the year 2012, in comparison with the provisions of the Annual Budget Law in the city São Roque. At the end of the study it was found that the LOA fully met determinations LDO and LRF, the aspects studied. Regarding the results of the year 2012, it was considered that the municipality had a good result, given the study in their accounts. This report aims to transform the budget of the Municipality of São Roque, in a real instrument for planning and control of public actions , aimed principally at making decisions of public officials