SILVA, H. M.; SILVA, Hedênia Marinho da.
Resumo:
The public budget is an important management tool which provides
investments and improvements in the public sector. That’s it which leads
administrative actions determining estimates for income and authorization for
expenses of public administration in a certain working period. This way, the aim of
the presented work is to analyze how the budget variation of Campina
Grande’s town hall is presented from 2011 to 2014, taking focus in the two last years
of the political party administration in that time (PMDB), and the two first years of the
administration of the opposing party (PSDB), noting whether there were large
variations about the budget issues during transition from a government to
another one. The methodology used is featured as being the descriptive type, and
with quantitative approach, making use of technical procedures of a
bibliographic and documental research in order to increase the know ledge area
about the focused theme. The collecting of data was made through documents
obtained from the city hall and city council of Campina Grande, as well
as from the Transparence Website. The information was collected and
worked with the aim to guarantee the comparison level between the analyzed periods
of time. The help of tables and charts, the results of the analysis related to
comparisons are presented, along with the development of public expenses in that
period of time, reaching the proposed target for this research. Lastly, the final
considerations are presented.
