Indicadores de Gestão Municipal: um estudo acerca das finanças públicas no Município de Uiraúna.

Abstract

The municipal government faced some changes with the enactment of Complementary Law 101/2000 because this set standards and impose limits on be met in order to achieve a responsible fiscal management. The research aims to analyze the behavior of public management performance indicators in Uiraúna-PB municipality in the corresponding period 2005-2013, showing the comparison between the results obtained and the limits required by law. Therefore, it made the use of descriptive research, literature and documents with a quantitative and qualitative approach through the application of statistical tools such as the use of percentages and ratios analysis. Data were obtained in Accounting Data Collection System (SISTN) on the website of the National Treasury, where the necessary reports for data collection were obtained. A total of 10 performance indicators in order to obtain a more comprehensive and complex scenario of financial position presented by the municipality. The survey results indicate that personnel expenses and Debt Net Current were the indicators that infringed the legal provisions, indicating that require effective control. In addition, it is considered that the mandate that they have changed managers (2009/2013) the commitment of the public accounts were not significant, given that this period most indicators have behaved in similar levels and some of them, such as DCL, showed greater emphasis on a mandate considered normal, without change managers.