ORÇAMENTO PÚBLICO NO ÂMBITO MUNICIPAL: UM ESTUDO NO MUNICÍPIO DE GOVERNADOR VALADARES/MG.

The public budget represents a legal instrument of planning; and the Fiscal Responsibility Law (LRF) corresponds to a limiting factor of the manager's behavior towards the public administration. However, for the State's purpose be touched, it is necessary to plan correctly and execute efficiently; mainly at the municipal level, which represents the closest link of federation to the citizens. In this context, the present study intends to verify if there is a discrepancy between the act of elaborating the municipal public budget in the city of Governador Valadares / MG in consonance with what was actually done by the municipality administration. The object of study were the statements available in the open data of the Court of Accounts of Minas Gerais' State (TCEMG), during the triennium of 2014-2016. Regarding the methodological procedures, the documentary research was used, having a quantitative approach; already in relation to the objectives, the research is classified as descriptive, for the treatment of the data. The results show that the budget in the municipal sphere is not used as a management tool, but merely a regulatory tool. [ABSTRACT FROM AUTHOR]