A dinâmica orçamentária municipal: o caso de Cachoeiras de Macacu/RJ

Abstract

Este estudo pretende analisar a dinâmica orçamentária do município de Cachoeiras de Macacu nos anos de 2017 e 2018 e identificar os principais desafios para seu aperfeiçoamento. A pesquisa consiste em um estudo de caso e os dados foram coletados do LOPP/MPRJ e de entrevistas semiestruturadas. Adicionalmente, foram realizadas pesquisas bibliográfica, documental e de campo, acerca do tema. Os resultados apontam que os principais desafios para o aperfeiçoamento da dinâmica orçamentária no município de Cachoeiras de Macacu são a transição da fase bidimensional para a fase tridimensional do orçamento, incorporando o planejamento ao processo orçamentário, integrando-o com a programação e a orçamentação; além do aumento da participação do Poder Legislativo como ator relevante no processo.

Purpose – This work aims to analyze the budget dynamics of the municipality of Cachoeiras de Macacu in 2017 and 2018 and identify the main challenges for its improvement. Design/Methodology – The research consists of a case study and data were collected from LOPP/MPRJ and semi-structured interviews. Additionally, bibliographical, documentary and field researches were carried out on the subject. Findings – The results indicates that the main challenges for the improvement of budget dynamics in Cachoeiras de Macacu municipality are the transition from the twodimensional phase to the three-dimensional phase of the budget, incorporating planning into the budget process, integrating it with programming and budgeting, in addition to the increased participation of the Legislative as a relevant actor in the process. Research limitations – The main limitation of this study was the restricted number of interviews. Practical implications – From the results, municipal managers can have a better perception of the municipal budget dynamics, improving it so that it can be used as a public management tool. Social implications – To provoke managers to reflect on municipal budget dynamics as a tool for planning and improving public spending, which contributes to a greater vitality of municipal public management. Originality – Analyzes the municipal budget dynamics from a multifaceted point of view, identifying its weaknesses and suggesting initiatives for improvement.