Planejamento e execução orçamentária: um estudo no âmbito do município de Uberlândia-MG de 2014 a 2019

Abstract

The public budget is a structuring instrument of government action that has the function of projecting government guidelines in a given period and serves as an instrument of judgment and responsibility for the government. This study aims to investigate the planning and budget execution of the city of Uberlândia-MG. Data from Summarized Report on Budgetary Execution, from 2014 to 2019, were evaluated regarding the initial budgeted allocation and the updated allocation. Demonstrating the planning adjustments and measuring how much of the budget was executed with values approved in the Annual Budgetary Law and how much was due to the opening of additional credits, emphasizing the budgetary shifts. The main results demonstrated a high frequency of changes in the authorized value for functions 11– Work and 19– Science and Technology, demonstrating that the initial planning resulted from overestimated and underestimated values for these functions, requiring budget execution changes. These results indicate that the planning initially approved had elaboration failures with evidence that it was presented to comply with legality without demonstrating the efficiency expected from budget planning. The functions that remained the most stable were 04– Administration and 09– Social Security, with changes of less than 10% of the available bulletin value. In these cases, the premises established in the approved budget have been followed and, therefore, are well-planned budgetary functions. The study demonstrated that the methods used for the budget elaboration and composition need to be reformulated in their constitution aiming at the perfect alignment of the population's wishes.