Previsão x execução orçamentária da secretaria de educação e esporte do município de Esteio - RS

Abstract

The objective of this work is to identify in the Annual Budget Law programs flagged as priorities in the Pluriannual Plan and Budget Guidelines Law of Esteio Secretary of Education and Sports, evaluating the forecast versus the implementation of the Public Budget, in the years 2010 , 2011 and 2012, a period that covers the duration of the Pluriannual Plan. It is understood that the budget is a management tool that Legislative uses to control the actions of the Executiveand is also a management tool's own Executive in order to realize their government intentions. By entering this research from the quantitative analysis of data contained in the Pluriannual Plan, Budget Guidelines Law and the Annual Budget Law, and confront the programs and their predicted and realized values, it was found that, as a rule, that programs are satisfied, with a small portion of projects that were not planned and were not executed in the period analyzed. This research is characterized as literature research, descriptive case study with desk research and a quantitative approach wich was used parts of the budget of the City of Esteio.