Finanças públicas municipais: planejamento orçamentário do município de Lavras da Mangabeira - Ceará

Abstract

This study aims to analyze budget planning in the public finances of the municipality of Lavras da Mangabeira, in the state of Ceará, considering the legal instruments and fiscal indicators that guide municipal public management. The research examines budget execution from 2022 to 2025, based on official documents such as the Multi-Year Plan (PPA), the Budget Guidelines Law (LDO), the Annual Budget Law (LOA), and the Summary Reports on Budget Execution (RREO). Methodologically, the study is characterized as qualitative and quantitative research, with a descriptive and documentary approach, involving the analysis of the municipality’s financial and fiscal data. The results indicate growth in municipal revenues over the analyzed period, with an approximate increase of 35%, as well as the maintenance of fiscal balance between revenues and expenditures. It is also observed that personnel expenditures remained within the limits established by the Fiscal Responsibility Law, demonstrating compliance with the principles of planning, transparency, and accountability in fiscal management. It is concluded that budget planning instruments contribute to the organization of municipal financial management, promoting greater predictability in the implementation of public policies and strengthening the sustainability of local public finances.