Orçamento público: um instrumento para o exercício do controle social

Abstract

The state has constitutionally defined functions, efficiency, equity and stability. To exercise them it is necessary to respect and act according to the administrative principles, acting in an efficient and transparent manner, respecting the criteria of economy and effectiveness seeking to guarantee to society the goods and services not produced by the market. Planning, materialized by the public budget, an important management tool, and control, exercised in its various forms, whether internal control, external control or social control, are important tools for state efficiency. Thus, the objective of the study is to analyze the evolution of the public budget and whether it has served as a control instrument. For this, a bibliographic research was conducted based on a theoretical review about the subject. What has been found is that if all the actors involved do their part with commitment and responsibility, it will be possible to achieve the expected results from the services provided by the state.