Assertividade e fidedignidade das receitas orçamentárias nos municípios catarinenses

Abstract

This research presents a qualitative approach that aims to verify the level of assertiveness of the budget collection forecast of the Municipalities of Santa Catarina, at different levels of budget classification, through the calculation of the assertiveness index. The data reported directly by the Municipalities to the Court of Auditors and the Ministry of Finance, external organs to the Municipal Public Administration, one linked to the federal sphere and the other to the state are discussed. The level of reliability of the information provided by the Institutions will also be checked, comparing the data sent to the different organs, as well as the value calculated from the legislation in force. Checking which Municipalities that for the same data, present different values depending on who is the receiver of the information. The Municipalities with the greatest variation between estimated and collected revenues, both positive and negative, are also presented. Bringing at the end of the study an overview of the quality of the information provided by the Municipalities, and how accurate are their budget estimates.