Análise dos percentuias de créditos adicionais no orçamento público municipal: o caso do município de Lagoa Bonita do Sul

Abstract

The government planning is fundamental to the efficient and effective administration of public administration and is explained by three instruments: PPA, LDO and LOA. In the event of unforeseen circumstances occur during the preparation of such laws or during budget execution, the executive branch may provide additional credits to change the programming. Based on this, the present study aimed to identify the factors that led to the failure of the budget forecast in the city, through the following objective: to analyze the percentage of additional credits opened during budget execution from Lagoa Bonita do Sul over the past five years. For the study, we adopted the qualitative research with exploratory objectives through documentary analysis, analyzing the budgets of the years 2007 to 2011. The results indicate that the budget of the municipality shows weakness in its preparation and execution, as are several factors that interfere, since political issues, economic crisis, failures in estimating revenue and establishment of expenses, which ultimately leading to the opening of many additional credits during the year.