Processo orçamentário: um estudo de caso no Instituto Federal Farroupilha

Abstract

This work aims to describe and analyze the first two phases of the budget process, which are the planning and, the discussion and approval. The study was realized at the Instituto Federal Farroupilha, which is part of a network of local institutions recently created by the Federal Government and which, therefore, has little know-how when it comes to the budget process. This case study will be developed based on secondary data, interviews and observations on the local stage. As a reference for this work, the laws, bibliographies and other documents related to budget planning and the formation of IF Farroupilha was listed. It is intended to check the relevant legislation and the tools used in the IF Farroupilha for their compliance, and if necessary, point out some contributions for improvement. Finally, after an analysis , it is concluded that the IF Farroupilha has managed to meet the relevant legislation on stages of the budget process studied in this work, as well as meet the desire of stakeholders to participate in decisions regarding the planning for implementation of the Union budget in the institution.