O princípio do equilíbrio na gestão do orçamento do município de Itaí/SP

Abstract

Public budget is one of the oldest instruments of planning and execution of the finances in Public Administration. It is a document drawn up by law that will discipline where the Government will collect revenues collected and allocate them in the maintenance of the public machine. That is, its object of work is to organize the actions and define resources to carry out the planning, within a certain financial year. It has its beginning with a text prepared by the Executive Power and sent to the Legislative for discussion and approval, being transformed into Law. Thus the present study aims to.The objective of this work is to analyze if the budgeted value is consistent with the value executed referring the revenues and expenses of the municipality of Itaí - SP in the period of 2017. The methodology applied was the data collection were analyzed in a comparative way between the budget forecast and the realized, presenting the values and the percentages, of the data extracted from reports obtained in the site of the city hall analyzed, through the Transparency Portal. Finally, the methodology applied was the bibliographical research with the quantitative-qualitative approach with the study of these data, it was verified that the budget execution of the municipality of Itaí is within the predicted where there was compatibility between revenues and expenses, with little contingent of remains delete.