Planejamento e finanças públicas: uma observação a partir do município de Maravilha - AL (2001 a 2011)

Abstract

Since the state acts strongly in the economy and society intervening in fiscal, economic, social and etc. policies. It uses planning to ensure the efficiency of its actions and achieve its objectives through tools such as the Multiyear Plan, Budget Guidelines Law, Annual Budget Law and Fiscal Responsibility Law, which were established by the Federal Constitution of Brazil of 1988. The present work identifies the main characteristics of government planning, highlights its relevance in the public sector, presents its instruments and their relationships in a macroeconomic way. Subsequently, it is observed the movements made in the allocation of resources and recurrent expenses of the municipal public management of Maravilha, state of Alagoas in the period from year 2001 to year 2011, data obtained by the Institute of Applied Economic Research. Finally, it was concluded that the laws, precepts and limits established by the Constitution normalized the entire process of municipal public management, obtaining positive results in the observed accounts.