O orçamento público no Brasil: um estudo da evolução das receitas e despesas no orçamento da União no período de 2014 a 2022

Abstract

In the Brazilian budget process, the laws of the Multi-Year Plan (PPA), the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA) deserve to be highlighted, which govern public management and are important tools in defining public policies to meet as demands of the population in the three spheres of power. In this sense, this monographic study, using bibliographic and documentary research methodology through reading scientific articles, theses, dissertations and monographs accessed directly through documents, as well as obtaining data via electronic access from websites available on the internet , sought to analyze the constitutional instruments in the control of government management, intending to understand how budgetary legislation has evolved in order to improve the dynamics of these tools in providing basic public services within governmental competence required by society in general. To contextualize the topic under study, the concepts, principles, function and legislation that regulate the preparation of budget laws PPA, LDO and LOA were reviewed. The bibliographic studies carried out allowed us to conclude that the legal instruments that govern the public budget, from Law 4,320/64, improved and updated through the Federal Constitution of 1988, the Fiscal Responsibility Law, the Standards of the Federal Accounting Council (CFC) and technical updates carried out by the National Treasury Secretariat (STN), have guaranteed control of public management through compliance with the goals, objectives and guidelines planned by the Executive Branch and approved by the Legislative Branch, regardless of the party of the public manager who is not performing executive functions.