Análise das contas públicas: uma abordagem diante do município de Poço das Trincheiras - AL (2005-2015)

Abstract

This work aims to analyze the public accounts of the city of Poço das Trincheiras - AL in the period (2005 to 2015). Through this analysis, the tools that helped the functioning of public accounts were worked on, and so you can better understand the progress of government services. Through these tools, we sought to verify the behavior of accounts in four municipal secretaries. The secretaries studied were: health, education, social assistance and agriculture departments. The transfer from the federal and state government, available on the federal government's FINBRA website, with an emphasis on the expense account, was carried out by comparisons and surveys through the Annual Balance Sheets, Multi-Year Plan, Budget Guidelines Law, Annual Budget Law, observing the administration in the sense of following all legal processes and thus being able to carry out both comparative analysis and showing the results in socioeconomic indicators such as: HDI-M, FIRJAN, GDP, GDP per capita, IDEB, IDSUS, in addition to having presented the level of dependence on transfers constitutional. Finally, it resulted in an increase considered in the records in a few years, as well as showing itself in a non-normal way, that is, they do not follow a pattern of increase or even a fall.