Estudo sobre execução orçamentária no município de Apiaí/SP nos períodos de 2009/2010/2011

Abstract

The budget execution is a tool of great importance for the control and monitoring of public expenditure. Thus, the budget becomes an effective tool for decision-making on the part of public administrator. In this context, the present study aimed to verify the form of accounts disclosure of public, budget execution reports, balance sheets, balance sheets of source and application of investment during periods of 2009/2010/2011 City Hall Apiaí / SP. The work demonstrates the ease of monitoring of public expenditures, the importance of seeking transparency and increase public participation in relation to public administration . The study shows that the budgeting process Apiaí / SP, has a monitoring of public expenditures and the application of resources, the issue of LFR emphasizes public participation through public hearings, and the importance of changing the mindset of society on the way the population can effectively participate in this process.