Resumo

YUMPO BRUNO, Cristhian Andre. BUDGET EXECUTION IN PUBLIC ENTITIES: A LITERATURE REVIEW. Aula Virtual [online]. 2026, vol.7, n.14, e675.  Epub 20-Abr-2026. ISSN 2665-0398.  https://doi.org/10.5281/zenodo.20383795.

Budget execution is, without a doubt, the fundamental link between the allocation of resources and the implementation of public services and projects, ensuring that the planned objectives are achieved effectively and aligned with the needs of the population. In view of this, the general objective was to determine the importance of budget execution in public entities. A basic methodology was used, a bibliographic analysis technique to 25 documents from Scopus and SciELO between 2020 and 2025. The findings obtained from comparative research have shown that an appropriate budget execution guarantees efficiency in the use of resources of public entities. It was concluded that the revised documents have referred to the fact that the optimal, transparent use with clear accountability and aligned with the planned goals are consistent with an appropriate execution of the assigned budget that contributes to the improvement of the quality of life of citizens.

Palavras-chave : Budget execution; public resources; transparency and accountability.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )