EFICÁCIA E EFICIÊNCIA DA PREVISÃO DE RECEITAS E FIXAÇÃO DAS DESPESAS NO ORÇAMENTO DOS MUNICÍPIOS GOIANOS: UM ESTUDO DOS EXERCÍCIOS DE 2008 A 2012

Abstract

The public budget is one of the management tools used to carry out the planning of public finances, to assess the actions taken in the public administration, control and accountability of funds raised and applied in the implementation of public utility services. To manage public resources, taking into account Its primary purposes of the municipalities, we must first carry out a preliminary study about public revenues and expenditures, which later will serve to put into practice the government action plan. The public budget, in general, is to distribute the total revenue of the public entity in order to meet the needs of society, performing the expenses necessary to achieve the goals proposed in the government plan. In this context, the aim of this study was to determine whether there is effective and efficient in predicting revenue and taxation of the costs of the 246 municipalities in Goiás, between the periods 2008 to 2012, examining whether municipal budgets are being executed to meet their purposes and which public policies are achieved by the implementation of the budgets during the study period. The specific objectives were to identify expected income and collected of Goiás municipalities as well as the fixed expenses and performed during the study period; verify the use of budgetary principles, highlighting the existing categories; and, finally, to point out the stages of preparation and budget execution process. For the methodology, it was decided to conduct descriptive research for document analysis of the municipalities in the periods studied. The approach is quantitative, and was performed by using descriptive statistics of data extracted from annual budgets of municipalities in the state of Goiás at the site of the National Treasury. The results achieved show that during the study period, between 2008 most municipalities in Goiás obtained a higher revenue than expected, however, since the period 2009-2012, the data point to a lower revenue in most municipalities. Over expenditure in 2008 most municipalities performed amounts greater than the initially set as 2009-2012 most performed values lower than initially forecast. Considering the variations of the differences of the errors of the forecasts made, it appears that most municipalities did not achieve effective and efficient forecasts. From the analysis of the groups formed in this study makes it possible to develop new research, which may contribute to the development of a line of research on this topic