Análise do orçamento público de acordo com a classificação por fonte e destinação de recursos do município de Santo Antônio do Leste no ano de 2018

Abstract

The public budget aims to manage and control revenues and expenses of a public agency over a fiscal year, and because it is public, it is created in order to meet the needs of the community. Among the instruments linked to the budget and budget execution is the classification by source and destination of resources, created in 2000 to comply with the Fiscal Responsibility Law, serve to indicate the origin or origins of resources that should be spent for a particular purpose, proving to be a great tool for social and managerial control by the entity. This study had the general objective of determining the priorities of public policies from the analysis of the expenses made in the fiscal year 2018 by the Municipality of Santo Antônio Do Leste - MT per source of funds. Issues related to the public budget, budget execution, and source and destination of public resources were addressed. The study was conducted through an applied research, as to the objective, it is characterized as descriptive of quantitative approach, through a case study. Regarding the data source, it is a documental research, employing quantitative data made available by the accounting sector and the transparency portal of the Municipality of Santo Antônio do Leste - MT, referring to the year 2018. Through this research, it was found that there was an increase of 4.17% in the updated forecast of the LOA in relation to the initial through additional credits by excess revenue, and that the resources not linked to a source generated an impact of 34.71% on the updated budget and 33.18% on the budget execution, the linked resources had an impact of 65.29% and 65.15% on the budget and budget execution respectively. The sources linked to education had an impact of 33.71% on the budget and 33.18% on the budget execution. The sources related to health impacted the budget by 24.90% and the budget execution by 25.19%, the sources related to social assistance impacted the budget by 2.25% and the budget execution by 1.82%, the sources related to the contribution for the cost of public lighting services impacted both the budget and the budget execution by 0, 22%, transfers from other agreements not related to education, health and social assistance impacted the budget by 1.07% and the budget execution by 1.01%, and the resources linked to the transportation and housing fund - FETHAB impacted the budget by 3.68% and the budget execution by 3.71%.