Instrumentos de planejamento orçamentário: um estudo no Município de Cajazeiras – PB.

Abstract

Before the transformation process of the cities, a proposal with techniques of elaboration and execution of the basic planning instruments is necessary, aiming at the development and the urban expansion of the municipalities. The policy of urban development aims to order the full advancement of the social functions of the city and ensure the well-being of its inhabitants. For this, it is essential to use a set of planning instruments such as: the Multi-Year Plan, the Budget Guidelines Law and the Annual Budget Law. In this context, the objective of this study is to analyze the percentage of assistance of the Pluriannual Plan for the 2014 to 2017 term of the municipality of Cajazeiras-PB. In relation to its Master Plan, in order to establish a conformity between these instruments of governmental planning. The research is classified as documental and field, applied and qualitative. For the analysis of the data, a comparison was made between the Master Plan and the Pluriannual Plan of the municipality, constituting a relation between them. The survey found that the PPA of said municipality corresponds with the priorities contained in the Master Plan resulting in a percentage of 93.33% of the service areas. The comparative study between the Pluriannual Plan and the Master Plan together with the Law on Budgetary Guidelines and the Annual Budget Law emphasized the importance of these planning instruments for a better development of Brazilian cities.