Credibilidade orçamentária: avaliação dos dez maiores municípios em PIB do estado do Ceará

Abstract

The Public Budget is one of the instruments used by the Government Administration to monitor the execution of public program expenditures. Programs and how Government Actions become a reality. On the one hand, it is necessary to take into account an evaluation and an analysis of the policies and processes practiced by institutions and services of the federation, as it assists in measuring the performance of activities aimed at meeting the needs of the community. Under this approach, the present research aims to evaluate the degree of budget confiscation of the ten largest municipalities in the State of Ceará considering the years 2014 to 2016. To do this, use a descriptive and quantitative / qualitative research, one that used statistical techniques and Methodology PEFA 2016 which is a method of evaluating public finances in more than 140 countries. A bibliographic and documentary research. Data were obtained from the LOA, the Summarized Budget Execution Reports and other Municipal Accounts Payments, information available to municipal authorities. The results show that the budgetary credibility of the ten largest municipalities of Ceará is low or below the most basic level of performance required for good classification.