A efetividade da Lei Orçamentária Anual – LOA: um estudo do crescente número de alterações orçamentárias em um município de pequeno porte na região Centro Sul do Estado do Paraná

Josiani Aparecida Karpinski; Giliard Resmini; Leo Raifur

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A efetividade da Lei Orçamentária Anual – LOA: um estudo do crescente número de alterações orçamentárias em um município de pequeno porte na região Centro Sul do Estado do Paraná

Josiani Aparecida Karpinski, Giliard Resmini, Leo Raifur

Resumo

O objetivo deste relato tecnológico foi identificar e analisar o crescente número de alterações orçamentárias na gestão municipal em um município do Centro Oeste do Paraná. A pesquisa caracteriza-se como um estudo de caso de caráter descritivo e com escopo quantitativo. A coleta de dados ocorreu no mês de outubro de 2014, abrangendo os períodos de janeiro a dezembro de 2012, 2013 e janeiro a outubro de 2014 para comparação e análise dos dados. A análise e a coleta de dados foram documentais. Foram identificados os aspectos do orçamento que precisam ser aprimorados. Nos dados pesquisados foi possível verificar que existem muitas alterações orçamentárias feitas num curto período de tempo, dificultando a execução de projetos importantes para a o município. Desta maneira, é possível supor que os métodos utilizados para a formação do orçamento, precisam passar por uma reformulação na constituição e acarretar o perfeito alinhamento dos anseios da população.

Palavras-chave

Orçamento Público; Planejamento; Lei Orçamentária; Gestão Pública.

Texto completo:

DOI:10.5935/2177-4153.20160016

Direitos autorais 2016 Revista Capital Científico - Eletrônica (RCCҽ) - ISSN 2177-4153

Revista Capital Científico – Eletrônica (RCCe) Rua: Padre Salvador, 875 – Bairro Santa Cruz CEP: 85015-430 Guarapuava-Paraná-Brasil Campus Santa Cruz – Editora UNICENTRO ISSN 2177-4153 (Online)

This work is licensed under a Creative Commons Attribution 3.0 Unported License.

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A efetividade da Lei Orçamentária Anual – LOA: um estudo do crescente número de alterações orçamentárias em um município de pequeno porte na região Centro Sul do Estado do Paraná

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