A importância do orçamento como ferramenta de gestão pública: o caso da Agência Municipal de Desenvolvimento - período 2011/2014.

Abstract

Public administration is an area that exists to comply with the needs of collectivity. Public management is composed by activity spheres, divided into national, state and municipal level. Within these levels, some departments are controlled by public managers, in order to provide services to the population. The Participatory Budgeting (PB) emerges as an innovative experience of popular participation, in the preparation, definition and control of municipal budgets.​The research objective was to demonstrate the importance of the budget as a tool of planning, control and budget execution of the Agência Municipal de Desenvolvimento ​(AMDE), public agency of Campina Grande Paraíba, through data obtained from Laws Annual Budget (LAB), Management Reports and Balance Sheets, under the perspective of the relation between planning and budget execution from the AMDE the past years four, ​identifying the committed faults and witch were the most relevant to the strategic program. ​It is an exploratory research, descriptive, in a quantitative and qualitative approach, consisting of a literature review and case study about the subject in question, which faced the question: what is the relevance of the budget as tool of planning, control and budget execution for development of the AMDE? The institution laws and technological advances made easier the monitoring of public budget access, ensuring managers, tax, citizens and other interested parties access to data for quantitative verification of the status of budgetary execution of the public institutions. In general, it is possible to verify that the foundation of participatory budgeting has rather a trend towards improvement of public administration. ​This improvement is conditional upon the quality and scope of the OP as an important tool for efficient administration, efficient and effective.