Análise da execução orçamentária: estudo de caso realizado na Secretaria Municipal de Saúde de Fortaleza/CE

Abstract

The budget is a key piece for the public entity to perform certain actions at law for the benefit of society through the budget execution. The overall goal of this work is to analyze the budget execution of the Municipal Health Secretariat of Fortaleza / CE for the period 2010 to 2013. The data for this survey were taken from the statement of net tax revenue and own expenses and actions public health services and overall balance found in the Finance Department of the City of Fortaleza related to Health. We used the documentary research, analyzing the MultiYear Plan, the Annual Budget Law, the Budget balance and Financial Statements between the years 2010-2013. A search was made in books, on-topic and legislations site. In addition, we used descriptive research to analyze and interpret facts without them interfered. The case study sought to analyze the budget execution of each exercise and also conducted a comparative analysis entres them. We sought to verify the amount of revenue relative to estimated; also analyzed the validation of expenditure and its fixation, and notes to the minimum amount to be invested in stocks and health services was fulfilling. The result of the case study showed that in all the years analyzed, the City of Fortaleza applied more than the minimum specified by Constitutional Amendment No. 29/2000 for actions and public health services, although that has not had a regular performance in the execution spending by function and sub-function.