Abstract
The budget reflects the financial signs of the government plans for a future period. That is for its check and demonstration are essential for a good public administration. Therefore, make its data publicly available exalt the disclosure of government plans, increasing control, planning and, most important, allowing citizens to inspect the public administrators actions. In this context, the purpose of this article is to examine the Disclosure level of Brazilian Federal Public Budget compared with the results of the survey Practices and Procedures on Budget Reporting, produced by OECD/World Bank. To keep the goal, the research developed in 2003, which was answered by 41 countries, is compared with the same research applied in Brazil. To enhance answers analysis, was made a descriptive statistic and the countries were classified according to the disclosure level. Considering the research results, it can be concluded that Brazil has the best level of disclosure, close to Slovakia, among all countries which answered the research, according to the data indicated on the OECD/World Bank research and approved by IFAC.
Highlights
The budget reflects the financial signs of the government plans for a future period
That is for its check and demonstration are essential for a good public administration
The purpose of this article is to examine the Disclosure level of Brazilian Federal Public Budget compared with the results of the survey Practices and Procedures on Budget Reporting, produced by OECD/World Bank
Summary
De acordo com Baleeiro (1984), o orçamento é o ato através do qual o Poder Legislativo autoriza o Poder Executivo a realizar despesas destinadas ao funcionamento dos serviços públicos. 41), o orçamento público pode ser entendido como o ato administrativo revestido de força legal, que estabelece um conjunto de ações governamentais a serem realizadas durante determinado período de tempo – que estima o montante de recursos a serem arrecadados –, fixa o montante das despesas a serem realizadas na manutenção da máquina pública e a aquisição de bens e serviços a serem colocados à disposição da comunidade. 304) define orçamento público como: uma lei de iniciativa do Poder Executivo que estabelece as políticas públicas para o exercício a que se referir; terá como base o plano plurianual e será elaborado respeitando-se a lei de diretrizes orçamentárias aprovada pelo Poder Legislativo. E seu conteúdo básico será a estimativa da receita e a autorização (fixação) da despesa, e será aberto em forma de partidas dobradas em seu aspecto contábil
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