Análise da execução orçamentária: um estudo na microrregião do Jalapão/TO nos exercícios fiscais de 2018-2021

Abstract

This study aims to analyze concisely the allocation of budgetary resources and the implementation of public policies in the microregion of Jalapão. It underlines the importanceof effective planning of public resources that are destined for this microregion development. The main concepts of planning and budgetary execution were addressed in this research. Specifically, the study aimed: Analyze the budget execution in the Jalapão Microregion during the fiscal years from 2018 to 2021; Investigate the main challenges faced in the budget execution of the Jalapão Microregion, Tocantins; To assess the impact of budget execution on the provision of public education and healthcare services in the Jalapão Microregion, Tocantins. The investigation has an exploratory-descriptive quantitative approach and incorporates methodssuch as bibliographical research and documental analysis. Data collection was carried out through the Public Control and Audit Integration System (SICAP) of the Court of Auditors of the State of Tocantins, along with public data available on the Citizen's Portal and at the TCE/TO website. These data were interpreted in analytical and descriptive perspectives through Excel sheets, which enabled a comprehensive understanding of planning and budget.The results indicate that, quantitatively, the cities adhered to the budget limit adequately. However, qualitative examination shows the necessity for enhancing the provision of public services to elevate the City Management Effectiveness Index (IEGM).