Orçamento público: análise da integração entre o planejamento e a execução orçamentária do município de Caicó-RN, à luz das normas da Lei de Responsabilidade Fiscal

Abstract

This work had the general objective of analyzing the integration between planning and budget execution in the municipality of Caicó, from 2018 to 2023, and, as justification, assessing the effectiveness of Complementary Law No. 101/2000, Fiscal Responsibility Law - LRF, in force for more than two decades, in the planning, execution and budgetary control process of the municipal entity. This is a predominantly quantitative, ex-post-facto analysis, which sought to compare the budgeted values with the values realized in the accounting statements, characterized as documentary, regarding the technical procedure. As for its nature, it is an applied research, as an index was created to analyze the integration between planning and its execution, characterized as descriptive, since tables and graphs were used, to have a global view of the execution of the project. budget, as well as the functions and subfunctions that comprise it. The results showed high integration between planning and budget execution when considering global values. However, in the analysis of most functions and subfunctions of the health function, a medium or low integration was noticed, in most cases, as some were not executed and others were performed well below or beyond their initial forecast, showing that the budget was changed through additional credits. When comparing the two administrations, the use of the incremental method was observed, given that the budget for one year is practically the same as the previous year, with practically only the values changing. 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 executed, and it still has a long way to go before becoming the instrument recommended by the LRF.