Gestão do orçamento público do município de Agudo/RS: planejamento, elaboração e execução, com responsabilidade fiscal

Abstract

This study presents some considerations about the public budget, important tool of the public resource management, aiming to verify if there is involvement from all the administration section and society participation in the elaboration and management of the public budget in Agudo/RS. Firstly, this work is based on Carlos Matus ideas that propose an approach about the situational strategic planning. Then, an analysis about the public resource and the importance of the public budget elaboration planning is carried on. Thus, this research approach the thematic related to bidding process development, directing to the adequate application of public resources. This way, the text points to the importance of a public management, according to the legislation that aims to fiscal responsibility. The analysis presented takes into consideration the results revealed by a questionnaire, that involved the officers of expense and the requiring from all the municipal departments. This way, the conclusions reflect the reality of the municipal administration of Agudo/RS, approaching many questions related to public power, besides present important aspects for a good management, aiming the society development.