Análise do comportamento da execução orçamentária – o caso de Bagé/RS

Abstract

This study aims to analyze the behavior of the implementation of the City of Bagé / RS budget. To achieve this objective were outlined specifics objectives that treated to survey the legislation on the subject, identify the changes in the statements and analyze the behavior of budget execution. The survey of legislation and identification changes made use of desk research and budget analysis method was conducted through vertical and horizontal analysis of financial statements, which show the behavior and trends of the budget. It was also held the analysis of the achievement rates of income and expenses to check how much the predicted was actually executed. Finally, it was found that the main source of municipal resources is given by Current Transfers, indicating that the city has no collection capacity to support their expenses and the main use of funds is for the payment of salaries of municipal servants. In addition, it was found that budgets are not performed satisfactorily, indicating disability management in the search for resources and, therefore, there is limitation in the execution of expenditure.