Análise do perfil orçamentário do município de Aparecida de Goiânia entre 2015 e 2022

Abstract

The public budget is a compulsory instrument for the planning and execution of public entities. With the scarcity of resources and the growing demand for responsible management, the public budget has increasingly become the focus of studies, research and work. The main objective of this work was to research and evaluate the dynamics of revenue collection and budgetary expenses in the city of Aparecida de Goiânia from 2015 to 2022. This case study is descriptive and exploratory, with data collected through documentary analysis of the budget documents available on the municipality's transparency portal. The methodology used involved descriptive statistical techniques to extract relevant information about the municipality's budgetary behavior. The results showed that, among the revenue collected, current transfers represented the majority, indicating financial dependence on other federative entities to meet local needs. With regard to current and capital expenditure, there was a downward trend in interest and debt charges and an increase in debt amortization, demonstrating responsible management of the municipal budget. Furthermore, the municipality presented a current surplus in the period analyzed, indicating that current revenues exceeded capital expenditures. In conclusion, the municipality demonstrated effective and responsible management, and constant monitoring and control of the public budget helps public managers make decisions. The contribution of this work lay in the verification and analysis of the budgetary reality of Aparecida de Goiânia in the period analyzed.