Orçamento - programa como ferramenta eficiente de planejamento: um enfoque em municípios do sertão da Paraíba.

Abstract

Legal requirements set out by the Federal Constitution, Law 4.320/64, the Fiscal Responsibility Law and the current economic climate, is needed for better planning by the government. Since the program budget the most important tool that is used for this purpose, through the planning of goals and actions to be performed in a given period. That's why, this study aims to determine whether the program budget of municipalities of Paraiba backwoods is an efficient tool for planning. To develop this work it was needed to become a literature review with regard to the state, public administration, budget and budget process, through the planning since bringing historical analysis to the program-level budget, but also on estimates of revenue and taxation of costs, and then collect data for the period 2005-2009 on the studied districts related to revenue and current expenditure and capital budgeted and implemented, using for this documentary research, through official documents such as the Annual Budget Law, monthly balance and installment annual account. We used quantitative and descriptive research to investigate the relationship between revenue and expenditure and distortions in budget execution. Study results indicate that only three studies of a municipality does not have the program budget as a tool for efficient planning, highlighting the need to improve their planning and execution of the budget that will meet the legal precepts, anxieties and societal needs.