Orçamento impositivo: uma análise da elaboração e execução das emendas parlamentares no município de Coronel Vivida - PR

Abstract

This study analyzes the process of drafting, executing, and evaluating mandatory parliamentary amendments in the municipality of Coronel Vivida, Paraná. The research, which is qualitative and exploratory in nature, adopts the case study method and employs content analysis to interpret interviews conducted with representatives of the legislative and executive branches as well as beneficiary entities, which were identified through document analysis. The results reveal that the selection of amendments occurs through multiple channels, including consultations with entities, recommendations from the executive branch, and both personal and collective decisions by legislators. In the execution phase, challenges arise in monitoring, technical impediments, the proper submission of required documents by the entities, and delays in the release of funds. Regarding evaluation, the amendments are perceived as important instruments for addressing local demands, although they face challenges related to transparency and effective allocation. It is concluded that the mandatory budget is a tool with the potential to benefit the community, but it requires improvements in planning, execution, and control processes to maximize social benefits and mitigate conflicts between government branches and stakeholders.