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This paper analyses the planning and control process in the application of resources developed by the executive branches of twelve municipalities in the north-western region of the state of Rio Grande do Sul. It discusses public planning in Brazil, emphasising the legal aspects and the need for planning, control and evaluation by public administrators, through planning instruments such as the PPA, LDO and LOA. A bibliographical review of the Fiscal Responsibility Law, Strategic Planning and Management Control was also presented. The results obtained from the data analysis are presented, showing an assessment of the context of planning and control in the realisation and application of public resources, identifying the main deviations that occur in the budget, due to not using it as a planning and control tool. It was concluded that there is inefficiency in planning and even the non-existence of this practice in some cases, hence the need for an alternative management control system that proposes continuous monitoring of planning and adequate and consistent management control.
About the author
Graduada en Contabilidad (1995) y Especialización en Contraloría (1998) por la URI Santo Ângelo (RS) Maestría en Ingeniería de Producción (2006) por la UFSM Santa Maria (RS) Profesora de Pregrado en Contabilidad y Administración de Empresas y Postgrado en el CNEC Santo Ângelo desde 2000 Consultora de Empresas y socia de New Market desde 1999.
