Gestão dos Recursos Financeiros na Administração Pública Municipal: um estudo de caso em duas Prefeituras do interior do Estado do Amazonas

Abstract

The public administration is the body responsible for dealing with the prerogatives of the public interest. It is up to the administrators, democratically elected, to manage the financial resources and to account for the expenses and actions during their term of office, and there must be total transparency, which in most cases does not happen. The function of supervising the Executive's accounts is given to the Legislative branch with the support of the Audit Courts, with citizens being the most interested. Accountability is a constitutional duty of those who use, collect, store, manage or administer public money, assets and values. For good management, good budget planning is essential. This comes from three fundamental parts: PPA - Pluriannual Plan, LDO - Budget Guidelines Law and LOA - Annual Budget Law, regulated by laws, ordinances and resolutions. In addition to these budget laws, managers must comply with and comply with the limits established by the LRF - Law of Fiscal Responsibility, created with the aim of controlling expenses, respecting the collection capacity. Based on these theoretical and normative frameworks, a case study was carried out in two municipal prefectures in the State of Amazonas. The results indicated that in order to manage and assist in the control of public assets, public accounting is essential, with regard to the proper bookkeeping of revenues and expenses and the provision of information, as many managers have had difficulties in managing financial resources in a balanced way , failing to comply with the limits established by the superior legislation in force, having their accounts often disapproved, and even when there is approval there could be a better applicability of these resources.