A descentralização da ordenação de despesas visando o melhor controle dos gastos públicos no município de Tapes

Abstract

Many municipalities in Brazil do not have the sort of decentralized expenditure of their executive branches. And this situation is also the city of Tapes (RS). Thus, the aim of this article is to demonstrate the importance and effectiveness of decentralized ordering costs in the municipality of Tapes (RS) from the point of view of financial management of budgetary resources. To this end, based on the analysis of relevant legislation, and works of literature about the system of ordering costs in the municipalities, the ordering system of the municipality of employee expenses and Tapes, the current administrative structure of the city Tapes, search to demonstrate the importance of decentralization of expenditure as a mechanism of control and improvement in municipal public administration, especially in the area of spending. Thus, this paper contributes to the suggestion of decentralization of expenditure in the municipality of Tapes, as a tool for improvement of government spending control.