O PLANEJAMENTO E AS ALTERAÇÕES ORÇAMENTÁRIAS: análise da credibilidade do orçamento de três municípios sul-mato-grossenses no período de 2015 a 2022

Abstract

The objective of this research was to demonstrate that municipal budgets in the State of MS have credibility, in accordance with what is established in the Public Expenditure and Financial Accountability – PEFA program, in the years 2015 to 2022 and whether the budget rectification mechanism through The opening of Additional Credits had an impact on administration planning. This work focuses on the area of Applied Social Sciences and is monodisciplinary in nature. It is configured as research with a quantitative approach, applied using an inductive method. This is an exploratory research using secondary data. The results indicated that budget changes caused by the use of CAs have a positive and/or negative impact on budget credibility indicators in the municipalities analyzed. Furthermore, there is a deficiency in the preparation of the budget, given the excessive use of this budget rectification mechanism. It was also identified that there is a scarcity of academic work focused on the analysis of budget execution, especially the mechanisms for budget changes and their impacts on short and medium term planning and that this is a field with multiple possibilities for study.