Um enfoque sobre o conhecimento dos gestores públicos do sertão da Paraíba com o sistema orçamentário municipal.

Abstract

This work discusses the involvement that the district Managers of the 10th Interior Area of Paraiba with the System Budget district. To present research it had as main objective to investigate the public managers knowledge in relation to the district budget system, in intention of verifying the understanding and domain in the field of the public budget, especially in what it refers to the special procedures of the planning, control and execution applied to the budget in the daily of the public entities. Where 65% of the same ones use accounting tools. For so much, used a questionnaire with objective questions. The select results show, among other, that the respondents informed that they possess, in their majority more than 8 years in the function as district public manager, once 26,67% of the respondents exercise the function between 4 and 8 years. It was also verified, the applied methodology, characterizes if I eat quantitative, qualitative, descriptive, bibliographical and case study where was applied questionnaires, us which the accounting tools, mainly, the control of the executed services, as accounting tool more used. It is verified that, the public administrators meet due to the need of innovating the form in that they administer the resources of the entities that act in the intention of promoting in a trustworthy way the administration publishes. Like this, it is done necessary that those implant a system of attendance of the budget publish district, making possible the budget as soon as becomes real for the program of the government's actions, and his treatment should be vital for the continuous of his district economical activity.