Créditos adicionais no orçamento público: uma análise sobre a sua execução e realização no orçamento nos municípios do Rio Grande do Norte
The public budget has as main mission to guarantee the common good of the population, being also responsible for the execution and continuity of services and public goods respectively. With the appearance of events not foreseen in the original budget, it is necessary to open new credits, called addi...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40901 |
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| Resumo: | The public budget has as main mission to guarantee the common good of the population, being also responsible for the execution and continuity of services and public goods respectively. With the appearance of events not foreseen in the original budget, it is necessary to open new credits, called additional credits. The present work aims at analyzing the variations in the openings of the additional credits and execution of the expenditures in the budget of Rio Grande do Norte cities, from year 2013 to 2017. For this a random sample was selected a sample of the total prefectures existing in the state and raised data on their budgets, opening credits and accomplishing what was planned. As a result, there was an expressive amount of credits opening among the cities analyzed, thus generating a significant increase in the budgeted amount, as well as a frequent attendance between years by certain municipalities. When analyzing the relation of the opening of credits on the limit of the LOA, in general there were not great discrepancies. |
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