MUNICIPAL PUBLIC BUDGET: AN ANALYSIS OF THE BUDGET EXECUTION IN THE MUNICIPALITY OF ITAPIPOCA (2019-2022)

Abstract

This study addressed the importance of the public budget as an instrument that defines the priorities of governmental action, relating it to the demands of municipal governments. Therefore, the general objective was to analyze the public budget of the municipality of Itapipoca based on the budget execution from 2019 to 2022. Specifically, it sought to outline the composition of public revenues and expenditures and to assess the performance of the municipality’s budgetary revenues and expenditures. A descriptive, quali-quantitative, and documentary research was conducted, using information from the Consolidated Budget Balance published on the transparency portal of the Municipality of Itapipoca. The data were collected, processed, and analyzed according to the proposed objectives. The results indicated the following: excess revenue collection, expenditure savings, and a budgetary surplus throughout the analyzed period. The largest excess revenue occurred in 2022, while the most significant expenditure savings were in 2019, the same year that recorded the highest budget surplus. Overall, it can be concluded that the municipality met the principle of budget balance and managed the public budget satisfactorily.