Planejamento e orçamento público: evolução dos instrumentos de planejamento orçamentário de um município localizado no sul de Minas Gerais

Abstract

The present work is the result of a study based on a descriptive and bibliographic analysis. The object of this study is within the scope of the public policies and the Brazilian public budget. Management techniques wereused in line with the organizational and strategic planning of the Public Administration associated with procedures regarding the effectiveness of public spending, such as the laws governing budgetary planning. The initial prerogative of this study is the intensifying process of the Budget Planning Laws in the Brazilian scenario, more specifically, in the scope of the Municipalities Management. Thus, this study proposes an analysis of the budgetary evolution of a Municipality located in the south of the State of Minas Gerais, in line with the evolution of the Public Budget in a general aspect, verifying how the Municipality has adapted to the constant evolution, and what perspectives still need to be adapted. Data analysis was done through the content of the Municipal Budget Planning Laws, that is, followed by an evaluation roadmap that was a guide to get the research results. In addition to the road map, the analysis of budgetary solvency was carried out based on data of 2016 following Lima and Diniz (2016). The results obtained reflect the reality of the Municipality, that is, it is notorious its evolution against the expected concepts and the adequacy of the analyzed principles even though in the legal scope these are in constant changes. Through the analysis of budgetary solvency it was noticed that the municipality was efficient in budget execution, maintaining the balance of public accounts.