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PLANEJAMENTO ORÇAMENTÁRIO: UM ESTUDO NOS MUNICÍPIOS DA MICRORREGIÃO DE GRÃO MOGOL/MG
Authors: Karla Ramona Araújo Santos; Júnior Jádson Araújo dos Santos; Wesley Caetano de Oliveira;
PLANEJAMENTO ORÇAMENTÁRIO: UM ESTUDO NOS MUNICÍPIOS DA MICRORREGIÃO DE GRÃO MOGOL/MG
Abstract
O processo e a política orçamentária pública vêm sofrendo grandes alterações desde o início da década de 1980 até a atualidade. Sendo assim, a Constituição Federal de 1988 definiu os instrumentos de planejamento como, o Plano Plurianual (PPA), a Lei de Diretrizes Orçamentárias (LDO) e a Lei Orçamentária Anual (LOA). Na LOA são previstas as receitas e despesas para o exercício subsequente e a previsão realista do orçamento é uma importante ferramenta para a governança das políticas públicas. Sendo assim, o presente estudo tem por objetivo analisar o nível de planejamento orçamentário dos municípios da microrregião de Grão Mogol/MG, no período compreendido entre 2016 e 2019 a partir de dados disponibilizados pelo TCE-MG por meio eletrônico. A metodologia utilizada foi pesquisa documental e análise descritiva, na qual os municípios foram classificados de acordo com o nível de planejamento orçamentário definidos pela PEFA framework. Verificou-se que a maioria dos municípios da microrregião apresentou níveis baixos de planejamento orçamentário, tanto para a receita como para a despesa, sendo necessário aos municípios desenvolverem ferramentas para melhor os níveis de planejamento do orçamento.
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citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).0 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
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citations
Citations provided by BIP!
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
Average
Average
Average
Green