Orçamento público: principais problemas enfrentados pelos gestores municipais dos pequenos municípios do estado de São Paulo

Abstract

Considering that the Public Budget is a management tool of greater relevance in all spheres of government, since it is intended to manage and control the annual revenues and expenditures of a public body, always seeking to meet the needs of the community in general, this monograph directed its studies in the identification of the main problems faced by the municipal managers of the small municipalities of the State of São Paulo in relation to the elaboration and execution of the Municipal Public Budget. In order to do so, it presented a research with a theoretical-conceptual approach on the history of the Public Budget in Brazil, later described on the Public Budget in the municipalities, on the concepts of the budget cycle and its characteristics and finally presented the composition of the Municipal Public Budget. The main problems encountered were: lack of qualification of the public manager and of the employees who perform strategic functions, inefficiency of the collection of own municipal taxes, lack of planning and lack of popular participation in the decisions and monitoring of the Municipal Public Budget.