Mudança de governo e orçamento público municipal: uma análise na prefeitura municipal de Campina Grande.

Abstract

The public budget is an important management tool which provides investments and improvements in the public sector. That’s it which leads administrative actions determining estimates for income and authorization for expenses of public administration in a certain working period. This way, the aim of the presented work is to analyze how the budget variation of Campina Grande’s town hall is presented from 2011 to 2014, taking focus in the two last years of the political party administration in that time (PMDB), and the two first years of the administration of the opposing party (PSDB), noting whether there were large variations about the budget issues during transition from a government to another one. The methodology used is featured as being the descriptive type, and with quantitative approach, making use of technical procedures of a bibliographic and documental research in order to increase the know ledge area about the focused theme. The collecting of data was made through documents obtained from the city hall and city council of Campina Grande, as well as from the Transparence Website. The information was collected and worked with the aim to guarantee the comparison level between the analyzed periods of time. The help of tables and charts, the results of the analysis related to comparisons are presented, along with the development of public expenses in that period of time, reaching the proposed target for this research. Lastly, the final considerations are presented.