ANALYSIS OF BUDGETARY AND FINANCIAL EXECUTION OF MILAGRES, CEARÁ (2022-2023)

Authors

  • Gean Iverton de Sousa Silva Universidade Estadual do Ceará - UECE
  • Hugo Azevedo Rangel de Morais Universidade Municipal de São Caetano do Sul – USCS

DOI:

https://doi.org/10.51891/rease.v10i6.14404

Keywords:

Budget execution. Public management. Milagres-Ceará.

Abstract

This study analyzed the budgetary and financial execution of Milagres, Ceará, during 2022 and 2023, highlighting the importance of efficient public management to address local challenges. The aim was to understand how public resources were applied, verifying the presence of balance, deficit, or surplus in the municipality's accounts. The research revealed an overestimation of revenues and a planning that allocated more resources than were spent. However, financial management was considered balanced and efficient despite a budget deficit. This work contributes to transparency and citizen participation in the oversight of public expenditures.

Author Biographies

Gean Iverton de Sousa Silva, Universidade Estadual do Ceará - UECE

Graduando em Ciências Contábeis, Universidade Estadual do Ceará - UECE. 

Hugo Azevedo Rangel de Morais, Universidade Municipal de São Caetano do Sul – USCS

Doutorando em Administração, Universidade Municipal de São Caetano do Sul – USCS. 

Published

2024-06-05

How to Cite

Silva, G. I. de S., & Morais, H. A. R. de. (2024). ANALYSIS OF BUDGETARY AND FINANCIAL EXECUTION OF MILAGRES, CEARÁ (2022-2023). Revista Ibero-Americana De Humanidades, Ciências E Educação, 10(6), 737–750. https://doi.org/10.51891/rease.v10i6.14404