Analysis of budget changes in the municipality of Parnaíba Santana in the exercises of 2013 and 2014.

Abstract

The aim of this study was to analyze the changes in the public budgets in Santana de Parnaíba, during the years of 2013 and 2014. The methodology used in this study started from the existing Laws, academic publications, followed by research on the electronic site. The analytical bases were those in the Transparency Index of Municipal Public Management (ITGP-M), followed by exploratory researches with the responsible for preparing the public budget. The study reveals that in the year 2014 were proposed 31 Decrees, which the amounting of R$ 129 million in additional credits. The same happened in the year 2013, R$119 million. The Municipal Secretaries of Education and Health received together 70.52% of the funds. The justifications given by the responsible officers regarding these supplementary credits were not compatible with acts of good management, since the changes were occurred in the early months of each year, characterizing, at least, an inadequate planning. The evidence of inadequate practices, generate questions and send warning signals that is an indicative of monitoring the municipal budget.