Análise dos critérios técnicos utilizados no planejamento orçamentário no município de Fortaleza

Abstract

The Public Budget is an important planning and management tool used by governments to manage and control the use of public resources and monitor government expenditures. For its elaboration it is necessary that the entity follows the determinations of the legislation. Thus, considering the importance of planning the public budget, the present work aims to verify compliance with the technical criteria established in the current legislation by the municipality of Fortaleza in the elaboration of the Budget Law for the period from 2014 to 2017. For the development of the work, a documentary and bibliographical research was done, with emphasis on the legislations that are the basis for the elaboration of the budget in the municipality in question. The results indicated compliance with the requirements set forth in current legislation, but with some caveats when the disclosure and transparency of the statements and reports required by the Annual Budget Law.