Orçamento público e os municípios

Abstract

Public budget is determined by Law 4,320 of March 17, 1964, a document that shows how much of taxes, fees and contributions the government collects, and how much it spends in the areas of providing public services to society such as health, education , public safety, among others. The general objective of this work is to present the impact of the public budget on the management of municipalities, in order to highlight to society the importance of the participation of all in the elaboration of the same. Regarding the methodology, a bibliographical research was carried out to conceptualize the public budget. From this it was also possible to relate the public budget to the management of the municipalities and to obtain arguments to present the importance of the involvement of society in the elaboration of the aforementioned budget. The result of the work, showed that the public budget has a direct impact on public management. And that society has an extremely important role in the process as a whole. From the election of their representatives, during the electoral period, to participation in the elaboration of the public budget, and in the monitoring of their execution.