Análise da execução orçamentária do município de Natal anos 2014 - 2016

Abstract

The objective of this study is to verify if the municipality of Natal/RN was efficient in its budget execution. This will be done through the information presented in the Budget Balance Sheet, made available on the Transparency Christmas Portal. In this analysis, it will be possible to contact if there was a budget surplus (receipts higher than the expenses incurred), budget deficit (revenue collected less than committed expenses) or balance budget (revenue collected equal to the expenses incurred). As well as, to observe if the public power adopted measures to improve its efficiency during the years analyzed, through alternative sources of fundraising, expense reduction. The research methodology is classified as descriptive and explanatory. The procedures adopted are classified in bibliographical and documentary. As for the research problem, it will be classified as quantitative, since it is based on statistical data, which helps to classify the relationships among the existing variables about a given fact. The present study showed that the Municipality of Natal / RN, among the analyzed years, obtained current budgetary surplus and budget deficit of capital. The financial resources from the collection of current revenues were sufficient to cover current expenses, generating a "revenue" that was used to cover capital expenditures. However, despite this, it was not possible to verify surplus or even balance between the amount of revenue and expenditure. Despite these results, it was seen that the municipality sought its performance better. It was verified in the year 2015, that despite the budget deficit of the fiscal year, this value decreased when compared to the year of 2014. And in 2016 the municipality reached a budget surplus. In view of this, there is a need for management to continue managing public resources in the search for results, in the search for a balance between public accounts.