Estudo do orçamento municipal de Cajazeiras-PB: um comparativo entre o orçamento previsto e o realizado nos exercícios financeiros de 2009 e 2010.

Abstract

The public budget is presented as a public management tool that aims the planning of governmental actions, their preparation and execution, and that, when done with responsibly and competence necessary can make possible a manage on behalf of the public interest. In the face of this, this study aims to investigate the consonance between the planned budget and carried out in the years 2009 and 2010 by the City Hall of Cajazeiras, located in the state of Paraiba. For this purpose, a review of the literature was made trying to emphasize the concepts of accounting, budgeting, planning, revenue and expenditure specifically in the public sector. To fulfill the proposed objectives, data obtained from the City Hall of Cajazeiras - PB, and in the site of the Court of the State Accounts (CSA) were used, which compared with the vertical, horizontal and graphics analysis the consonance between the planned and the carried out and found that the City Hall of Cajazeiras - PB can remain responsible for the expenses involved, complying with the profits made, and also it was found the greatest concentration of income in Current Transfers, which are funds received from other persons of public law. From the data, it was found that the City Hall is showing a surplus. Moreover, it can be said that the budget process is important to adjust budgets, taking as north in its development the Multi-Annual Plan (MAP), Budget Guidelines Law (BGL) and Annual Budget Law (ABL), since the understanding of mechanisms of public accounting by the analysis of legal instruments related to the Brazilian budgetary system, allows the correct orientation of decision-making within the government on behalf of the community.