Elaboração do Orçamento Público e a análise de sua execução: estudo de caso sobre a elaboração e a execução da Lei Orçamentária Anual do Município de Choró-CE

Abstract

The Public Budget is an important planning tool of governments to achieve their goals and targets in the LDO and PPA, through the development of its programs and government actions for a given period of time. This work seeks to analyze through documents and accounting reports the development and implementation of the Annual Budget Law Municipality Choró the year 2012 in order to analyze the behavior of your income and expenses, this fixation and its prediction until the collection and its achievement. We sought to develop this work through a qualitative research and participant, adopting the case study, the research literature and documents. Based on this analysis of the case study conducted herein can be concluded that the result of executing the budget of the Municipality was not satisfactory considering that there was a budget deficit even with excess revenues caused by the increase in revenues of the municipality thus generating an imbalance financial public accounts for the year 2012.