Banca de QUALIFICAÇÃO: NILZETE SOARES DA SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : NILZETE SOARES DA SILVA
DATE: 28/02/2024
TIME: 10:00
LOCAL: videoconferência
TITLE:

PUBLIC BUDGET: AN ANALYSIS OF INTEGRATION BETWEEN BUDGET PLANNING AND EXECUTION IN THE MUNICIPALITY OF CAICÓ/RN.

KEY WORDS:

Municipal public budget. Government planning. Integration.

PAGES: 73
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

The general objective of this research was to analyze the integration between planning and budget execution in the municipality of Caicó, from 2019 to 2023, and as a justification to assess the effectiveness of the standards, mainly Complementary Law No. 101/2000, Responsibility Law Fiscal, in force for more than two decades, in the process of planning, execution and budgetary control of the municipal entity. This is a quantitative, ex-post-facto analysis, which sought to compare the budgeted values with the values realized in the budget, characterized as documentary, regarding the technical procedure. Regarding the established objectives, the research was characterized as descriptive, since the analysis used tables and graphs, in which it was possible to have a global view of the execution of the budget in each financial year, after calculating the variations. The partial results showed moderate variations between budget planning and execution in most government functions. However, when analyzing the goals, low integration was noticed, as many of them were not executed and others were executed well below or beyond what was predicted. The use of the incremental method was also noted, as many actions were perpetuated over time, despite the analysis comprising two distinct managements. In this way, the public budget of Caicó City Hall has not been an efficient planning instrument due to the considerable variations presented between what was budgeted and what was realized, despite the existence of a normative structure developed in Brazil dealing with the planning of government actions.

COMMITTEE MEMBERS:
Presidente - 2575537 - MARCOS FERNANDO MACHADO DE MEDEIROS
Externa ao Programa - 2179045 - LUZIANA MARIA NUNES DE QUEIROZ - UFRNExterno ao Programa - 2669247 - MARCONI NEVES MACEDO - UFRN