Orçamento público: uma análise das receitas arrecadadas e despesas empenhadas no município de Uberlândia entre 2013 e 2016

• Autor(a) principal: Melo, Wildney Lucio de
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/20663
• topic: Equilíbrio Orçamentário; Balanço Orçamentário; Estrutura Orçamentária; Budgetary equilibrium; Budgetary Balance; Budget Structure; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The planning in the management of a municipality is developed according to the Complementary Law, being this one of the most important tools for accomplishment of the elaboration of the budget, a managerial tool from which they are established which the goals that are to be reached using the available resources. The objective of this paper is to analyze the relationship between revenues and expenditures, with a focus on budget balance, verifying the efficiency of the management of the Municipality of Uberlândia / MG and the correct use of public money according to the guidelines of the legislation. In order to fulfill the proposed objective, a bibliometric research was done on the budget of the mentioned municipality with the use of bibliographical and documentary research. The text presents the discussion on the budget structure in the Municipality as well as the phases of the budget process. The relationship between revenue, expenditure and the budget balance followed by the evolutionary study of the municipality's revenues and expenditures for the years 2013 to 2016 and the use of quotients in the Budget Balance Sheet are discussed.