PUBLIC TRANSPARENCY: AN ANALYSIS OF THE BUDGET EXECUTION OF THE MUNICIPALITY OF BREJO SANTO, FROM 2021 TO 2023

Abstract

This study highlights the relevance of financial planning for the effective implementation of public policies and conducts a comprehensive analysis of budget execution in the Municipality of Brejo Santo, Ceará, from 2021 to 2023. The main objective was to confirm whether there was a balance, deficit, or surplus in municipal revenues and expenses. The methodology adopted combined quantitative and qualitative approaches using raw data from the Municipality organized in spreadsheets to calculate ratios and indicators and subsequently analyze them descriptively and analytically to determine the balance of public accounts over the analyzed period. This study not only responded to society's demands for the verification of public spending but also transformed numerical information into understandable analyses, promoting greater transparency and understanding of budgetary processes. As the main result achieved, a constant deficit in revenue compared to the estimated forecasts was observed, highlighting the need for corrective measures by the municipal management.