Orçamento Público: uma análise evolucional das Receitas e Despesas do Tribunal de Contas do Estado do Amazonas no período de 2013 a 2018

Abstract

This article makes an evolutionary analysis of the published income and expenses by the Court of Auditors of the State of Amazonas - TCE / AM. Through the transparency, it was verified whether there is a balance of accounts for the years 2013 to 2018, where the data collected was analyzed in numerical, percentage, descriptive and evolutionary. The research was carried out through the qualitative-quantitative approach, in that the results are verified and the distribution of values ​​for data is analyzed specifics. It is based on records made by the agency as well as strategies for accounting analysis (horizontal and vertical analysis). Thus, it is a research descriptive, bibliographic and documentary study that had as one of its main sources of information and support the monthly publications of revenues and TCE / AM expenses on the transparency portal on the agency's website. It was found that the TCE / AM, in the six years analyzed, presented a financial surplus. The Court of Amazonas State Accounts, being an external control body and consequently a benchmark example in account management for other entities state and municipal public administration, managed to efficiently manage and effective its budget so that it has a balance for the following year, as well as monthly you have a positive balance in your accounts.