Modelo de gestão municipal baseado no planejamento orçamentário e controle financeiro: o caso do município de Russas

Abstract

In the present study one searched to suggest a based model of budgetary management in the planning and has controlled financier for the city of Russians. The used methodology was the case study, and the primary data had been collected by means of documentary bibliographical research. To accomplish the inquiry proposal, the related general question to the necessary theoretical recital for the explicitação of the contents of the analysis was presented first. In the sequence, an exposition became on the structure of the public budget in Brazil, according to legislation and its use as connector link enters the systems of planning and financial control. The legal recital of the budgetary and financial management was also investigated as half to endow the municipal public administration with adequate mechanisms. One approached suggestions of improvement to the model of the budgetary management, through the implantation of a flow of box, use of the participativo budget, implantation of the proper accounting and creation of unit of internal auditorship. Focou still three main points: specification of the model, tests for the considered model and esteems and results, revealing that in a econometrical analysis of the fiscal disequilibrium it must be focada in a statistical model that considers the lack of data related the public finances of the pertaining to the state of Ceará cities. Thus, the conclusion and recommendations direct the work in the direction to offer subsidies for the organization of a budgetary structure that assures the necessary connection between the planning and has controlled financier for the searched city.