Processo orçamentário no setor públicodesafios e oportunidades do programa de reabilitação profissional do Instituto Nacional do Seguro Social

Resumo

Purpose: The general objective of this work is to identify the functions that the budget process performs within the scope of the INSS Professional Rehabilitation Program (PRP) and to analyze how the connection between budget planning, execution and control takes place in relation to its behavior in the period from 2016 to 2023. The specific objectives are to analyze the relationship and communication with internal and external actors and to understand the uncertainties and fluctuations in budget execution during the period. Design/Methodology: The research method adopted was a case study with the PRP as the unit of analysis. The research was carried out on three fronts: bibliographical research aimed at delving into the literature on the budget process in the public sector, cooperation between agencies and the relationship between professional rehabilitation and the job market. Documentary research was then carried out in order to understand the operationalization of the PRP at the INSS and any considerations from external control bodies. Finally, 16 field interviews were conducted 16 interviews with civil servants from different regions and management levels who could capture the perceptions, difficulties and opportunities facing the PRP based on an analysis of the functions of the budget process. Findings: The results indicate that two crucial factors altered the course of the PRP. The first was the classification of PR expenditure as compulsory. The second was the change in structure, which centralized intermediate activities in Regional Superintendencies. These phenomena are fostering an incipient culture of planning that is appropriate to true operational capacities, which have been affected by loss of staff and an accumulation of activities. The termination of commissioned positions in the Executive Offices restricts technical guidance and the formalization of partnerships in the community. Institutional communication is another point tha requires improvement. Practical implications: The results of the research enhance the development of the PRP, especially with regard to the level of transparency and the need for a closer look at cooperation with other agencies and sectors, as well as reflection on how to evaluate not only the quantitative outcomes but also the quality of the processes. Social implications: Consolidating a culture of planning, cooperation and transparency allows the PRP to bring its best to society: reducing the time that insured people enrolled in the program are out of the labor market. Originality: The analysis of the functions that the budget process performs and how it influences decision-making in a context of relevant structural and budgetary changes in an institution with the capillarity that the INSS has is a field that has been little studied.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35745

Temas

Gestão PúblicaFinanças PúblicasDesenvolvimento RegionalAdministração PúblicaGovernança

Palavras-chave

Processo orçamentárioOrçamento públicoReabilitação profissionalBudgeting processPublic budgetProfessional rehabilitationAdministração públicaOrçamento público - BrasilInstituto Nacional do Seguro Social (Brasil)