O papel do sistema orçamentário no avanço do planejamento e da governança pública na direção do estado

Abstract

The scope of this research is to study the contributions of the budget system towards the State, with a view to contributing to the advancement of Strategic Planning and Public Governance. For that, the current contours of this system were analyzed, clarifying aspects of transparency and alignment, as well as evaluating its managerial aptitude in the Brazilian federative model. In its methodological character, the study has a descriptive nature, with a predominantly qualitative approach, which was developed at the level of analytical knowledge, carried out from a bibliographic and documentary collection, through data collection, within the scope of the selected sample. The bibliographic phase was based on previous researches, such as printed documents, books, articles, theses, etc. In turn, the documentary phase sought the primary sources from the public entities, especially the instruments that make up the budget system. The results show that the public budget has been playing a secondary role in the State, being more related to formal rather than material aspects. The plans included in the budget show deficiencies in transparency and alignment, revealing the absence of a common and perennial agenda that represents a core of national commitment at all three levels of government. However, the budgetary system has characteristics that allow it to assume a fourth function, of State direction, especially when it is based on Strategic Planning and Public Governance, helping to advance the institutionalization of these values, contributing to the consolidation of the democratic process, and efficient, effective and effective management of Public Administration.