FATORES QUE INFLUENCIAM A EFICIÊNCIA DA GESTÃO ORÇAMENTÁRIA ANUAL

The objective of this work is to identify the political, economic and social factors that affect the quality of the budget management of the municipalities of the state of Rondonia. The methodology used was quantitative, descriptive and longitudinal using secondary data. The results suggest that the factors, municipal human development, population, inflation and the quality of fiscal management influence the quality of budget management. Specifically, these results indicate that municipalities that have better social indicators such as high HDI, and smaller populations tend to have more balanced budgets. In addition, more economically developed municipalities tend to have a better management of the public budget, since the results indicate that municipalities that have better Firjan Tax Management Indexes present better efficiency in the management of public revenue and expenditure.