Eficácia dos resultados orçamentários da Prefeitura Municipal de São José da Laje/AL

Abstract

The public administration uses planning and control tools to guide its actions, seeking to achieve levels of efficiency and effectiveness and to provide transparent information on the use of public resources. The budget planning aims to define actions that meet social needs, taking into account the financial limit to be committed in the year, seeking the best match between revenue and expenditure, as well as the financial balance, which measures the effectiveness of management and its ability to pay its expenditures. Thus, the objective of the study was to identify the levels of budget effectiveness of the Prefeitura Municipal de São José da Laje/AL during the years 2018 to 2021, verifying the ability of the municipality to maintain financial balance through the application of indicators for measuring effectiveness in the public budget. The study was characterized as descriptive, qualitative, as well as documentary procedures were used, because the data of each fiscal year worked were extracted from the Accounting and Fiscal Information System of the Brazilian Public Sector (AFIS), made available by the National Treasury Secretariat (NTS). The results of this analysis show that during the years 2018, 2019, and 2021, the collected revenues exceeded the forecast, and there was a surplus. On the other hand, in 2020, the revenues were below the forecast, and it is worth mentioning that in that same year the pandemic caused by COVID-19 started, which directly impacted the public coffers.