Captação de recurso de transferência voluntária em um município de pequeno porte

Abstract

This study, based on a literature review, aims to contribute to the improvement of municipal management by evaluating the fundraising procedures arising from the federal government through voluntary transfer by identifying the causes that lead to difficulty in diagnosing the real needs of the population, and the socialization of these diagnoses with the various municipal departments involved, contributing to the improvement in the development of fundraising projects. Brazilian municipalities have great difficulty to keep up, not having own revenues sufficient to meet local demands, thus searching federal financial complementation sphere which has constitutional and legal basis for the allocation of tax revenues through resource transfers. In addition, municipalities are used for fundraising projects for obtaining aid through voluntary transfers formalized by the conclusion of transfers or agreements contracts, requiring for this real and qualitative budget planning, sufficient for the theoretical foundation in preparation of project proposals. It is becoming apparent failure in drafting the law governing the budget, since there is no interaction between the various departments that make up the public administration.