Analysis of the Budget and Financial Performance of the Municipality of Rio Acima-MG ; Análisis del Presupuesto y Desempeño Financiero del Municipio de Río Acima-MG ; Análise do Desempenho Orçamentário e Financeiro do Município de Rio Acima-MG

Through the public budget, managers are able to control public accounts, effectively and efficiently allocating the resources available to the municipality to carry out its activities and obtain the desirable development. This article aims to analyze the budgetary and financial performance of the municipality of Rio Acima - MG. The analysis period comprises the years 2015 to 2018 and vertical and horizontal analysis techniques were used. The data were obtained from the National Treasury and the João Pinheiro Foundation. Regarding the vertical analysis of current revenues, a slight oscillation occurred in the analyzed period. Horizontal analysis of current transfers demonstrates that this category has undergone light fall. In the analysis of the data of the municipality, it was possible to realize that as well as the other small Brazilian municipalities, Rio Above / MG survives primarily of resources from the Union and the State. It is also possible to notice that there are negative variations in 2017, which can be explained by the political and economic crisis experienced in the country during this period. This analysis allows an improvement in the decision-making of municipal managers who can allocate the available resources consciously and accurately. ; A través del presupuesto público, los gestores pueden controlar las cuentas públicas asignando de forma eficaz y eficiente los recursos de que dispone el municipio para llevar a cabo sus actividades y alcanzar el desarrollo deseable. Este artículo tiene como objetivo analizar el desempeño presupuestario y financiero del municipio de Río Acima - MG. El periodo de análisis comprende los años 2015 a 2018 y se han utilizado técnicas de análisis vertical y horizontal. Los datos se obtuvieron del Tesoro Nacional y de la Fundação João Pinheiro. En cuanto al análisis vertical de los ingresos corrientes, se observa una ligera oscilación en el periodo analizado. El análisis horizontal de las transferencias corrientes muestra que esta categoría sufrió un ligero descenso. ...