SILVA, W. R.; http://lattes.cnpq.br/7969818930851981; SILVA, Wilson Roberto da.
Abstract:
This Master Thesis analyses the evolution of the public expenses in the city of Campina Grande from
1993 to 1998. The primary objective is to study the behavior of the earnings and charges during the
period. Therefore, we try to evaluate the budget execution and analyze the possible influence of the
shared budget implantation in the a location of resources. The primary information are a historical
synthesis of the public budget, starting from the relation between: the Brazilian constitution and the public
budget; the Law No. 4.320/64 and the public budget; the evolution of the concept of budget; the Brazilian
experience in budget programs; the shared budget; and the control and evaluation of the budget
execution. Concerning the public expenses process in the period, the earnings collecting and the charges
application are identified, appearing, as a new factor, the shared budget implantation, although in the
period its influence is not perceptible in the resources distribution process. This paper detaches also the
importance of having criteria and methodology on resources a location in a democratic administration. It
suggests procedures that may help in the consolidation of the shared budget in Campina Grande. The
public expenses in Campina Grande from 1993 to 1998 had a lack of methodology, so it would allow a
different treatment in the resources application after the shared budget implantation.