A dinâmica orçamentária municipalo caso de Cachoeiras de Macacu/RJ

Resumo

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.

Ficha do documento

Tipo

Dissertação

Ano

2019

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/28758

Temas

Gestão PúblicaFinanças PúblicasAdministração PúblicaGestão Municipal

Palavras-chave

Orçamento municipalFinanças municipaisPlanejamento municipalParticipação do cidadãoOrçamento públicoDinâmica orçamentáriaMunicípioCachoeiras de MacacuAdministração públicaOrçamento municipal - Cachoeiras de Macacu (RJ)Finanças municipais - Cachoeiras de Macacu (RJ)Planejamento municipal - Cachoeiras de Macacu (RJ)Administração pública - Participação do cidadão