A transparência na gestão do orçamento público da criança e do adolescente: estudo de caso na Prefeitura do Município de Tamboara - PR

Abstract

This work had as theme raise budgetary matters that are provided for in the laws that address on the child and the adolescent as absolute priority over all other public policies. Thus, this study aimed to analyze how the municipality of Tamboara, located in the State of Paraná, planned and executed the actions within the public budget to 2012, in favor of the rights of children and adolescents. For that, was held an exploratory qualitative research of the main laws applied to children and adolescents, especially those that define the required volume of resources for the management of this audience. In addition, a case study was carried out at the Town Hall of the municipality of Tamboara in order to verify the percentage of spending on this research theme. The results show that the municipality presented a low level of resource allocation to the budget of the child and adolescent in the 2012 financial year in relation to the general budget of the municipality, however many of the actions carried out are important to assist in the management of children/youth, mainly in respect of the eradication of child labour.