O orçamento público como ferramenta de gestão: um estudo de caso no município de Santo Antônio/RN

Abstract

This work sought to show the Public Budget as a process by which the level of compliance of almost the entire government program is elaborated, expressed, executed and evaluated, for each budget period, with the main objective of analyzing whether the accounts of the municipality of Santo Antonio/RN are consistent with the preparation of their budget laws and are in accordance with the general rules of the LRF, considering the budget as a planning instrument that serves for the administration and execution of Public Policies. The work sought to clarify how the preparation and performance of the Public Budget is carried out, noting that for many people it is still inaccessible, due not only to the lack of information for the general public, and for having a technical language that makes it difficult to understand, as also due to the lack of transparency in the treatment of public resources. However, it was necessary to present some indispensable resources for the realization of government programs established in the Public Administration, seeking to satisfy the collective needs of society, such as education, health, safety, all through an administration carried out effectively, seeking to have the citizen as the main user of the Public Service, where this process takes place through the elaboration and execution of the budget, with the budget as a fundamental part of an efficient management. The methods used for research sought to describe the complexity of the problem addressed through a qualitative approach, where a semi-structured interview was carried out in the budget sector of the city, in order to obtain results through the respondents' answers, in addition, an analysis was performed in the Balance Sheets General of that municipality from 2011 to 2013, to obtain information on the correct execution of the budget as the work addressed in its theoretical framework. The survey results indicate that there is a low level of efficiency in the planning and budget execution process in this municipality, as although technicians ensure that the public budget is used as a management tool in all actions of a government, it is seen that many instruments that are fundamental for good administration, are not used by those in charge of municipal management. Given these results, it can be said that the municipality surveyed is trying to carry out a management focused on the public interest, as it seeks to implement the Public Budget in accordance with legislation, but fails when it leaves out many essential tools that could improve quality in the provision of Public Services, for this reason, it can be said that in theory the functioning of the Public Budget is perfect, but in practice there is much to be improved, since it has not been used as a management tool and as a result, the management can present the non-compliance with government programs promised to society, the assumption of commitment without financial availability, the low quality of services provided and the imbalance of public accounts.