Diagnóstico da credibilidade orçamentária do munícipio de Anori no Amazonas

Abstract

The objective of the study was to diagnose the budgetary credibility of the municipality of Anori-AM from the perspective of the PEFA methodology in the period from 2013 to 2022. The Pillar I drivers of the PEFA methodology were used. Data processing was carried out in Excel, divided into the following indicators: total actual expenditures (ID-1), composition of expenditures incurred (ID-2), and revenue execution (ID-3). The municipality presented negative results from the methodology's perspective, as it generally received a D rating. The only exception was ID 2.3, which dealt with reserves for contingencies and accumulated an A rating. The research also indicated that functions related to education, health, and administration had spending values much higher than budgeted, while functions related to environmental management, housing, and transportation had neither budgeted nor executed values. As a theoretical contribution, the study demonstrates the applicability of the PEFA methodology with an analysis in light of Agency Theory. In practical terms, this study provides support to municipal management by recommending greater attention to budgetary inaccuracies 2 to resolve agency conflicts and safeguard the efficiency, effectiveness, and accountability of services for society. Furthermore, the social contribution of the research lies in highlighting budgetary credibility as a means to improve the public resource management process under the principles of legality and cost efficiency, as well as stimulating awareness so that society monitors the preparation and execution of budgets more frequently.