Análises dos créditos adicionais no orçamento do estado do Rio Grande do Norte (2018-2020)

Abstract

The public budget is an instrument used by the State to plan and discipline the capture and use of the necessary resources to promote the common well-being of the community. Its elaboration is subject to failures that may arise from the lack of planning and changes in previously prioritized public policies. Additional credits are budget adjustment instruments used to correct distortions during budget execution. This investigation aims to analyze the impact of budget changes caused by additional credits in the budget of the Government of the State of Rio Grande do Norte, from 2018 to 2020. To achieve the objective, data were extracted from Accountability reports Government Annuals, in the session of Analysis of the Execution of State Public Budgets, which can be found on the transparency portal of the State of Rio Grande do Norte. The results revealed that the impact of budget changes caused by additional credits in the budget of the State Government of Rio Grande do Norte, in the years 2018, 2019 and 2020, were, respectively, 18.14%; 21.48% and 13.07%. The study contributes as a way of presenting to society the degree of commitment of the State in relation to changes in the budget during its execution. This allows you to verify the maintenance of the government plan or even the reason that the plan was changed.