O processo de elaboração do orçamento público em um município do sudoeste do Paraná

Abstract

This work had as main objective to analyze the perception of the technical teams composed by the Municipal Department of Administration and Finance and accounting department, as well as the perception of the municipal secretaries and community in general about how the process of elaboration of the public budget occurs in a municipality of the Southwest of Paraná. In this sense, a case study was carried out on the process of elaborating the public budget in a municipality in the southwest of Paraná, through interviews with the main secretariats that participate in the elaboration of budget items, as well as representatives of the community and technical team composed of the secretary of administration and finance and accounting department, describing how the preparation is done, pointing out possible problems encountered. Initially, information was collected from the Department of Administration and Finance and Accounting Department, in order to understand how the municipal budget cycle occurs. After the collection of this information, interviews were conducted with the main municipal secretariats and representatives of the community. As a result of this interview, it was verified that the municipality is always improving its budget cycle, being the administration and planning secretariat jointly with the accounting department responsible for the final elaboration of this cycle. The interviewees of the main secretariats report that the community does not have an effective participation in the budget cycle, due to the fact that the public hearings mostly occur during business hours, making it difficult for popular participation in the audiences. The community representatives, for the most part, answered that they did not know how to choose the projects that will compose the budget items and would like to follow the Budgetary Cycle of the Municipality.