A integração entre os orçamentos municipais e os Planos Plurianuais: o caso de Dilermando de Aguiar - RS

Abstract

The use of public resources in education is of fundamental importance to the development of the country. In most cities in the state, the scarcity of own resources and poor infrastructure make the integration between planning and execution of public spending are crucial in meeting the government plans. This case study addressed the process of integration between the PPA and the LOA for called government education function, in Dilermando de Aguiar - RS, on the period 2010-2013. To understand the case, the description of the planning and budgeting processes was required as: development, integration, implementation and evaluation. Furthermore, it was necessary to identify the informational and decision-making processes used. So to meet the goals, there were interviews and survey information contained in the documents and software used by the city. The results showed that although integrated into the pluriannual plan, annual budgets were incremental, used as control mechanisms. The incrementalism associated with lack of evaluation of government programs, contributed to the public planning was done only to fulfill the law. The analysis also revealed that despite the informational processes are defined, require organization and regulation. As for the decision-making process, it was found that the same is conditioned to three factors: demand, technical feasibility and pressure from external stakeholders.