Orçamento público e transparência: o estudo de caso da emenda parlamentar n° 07/2022

Abstract

In public administration, resource management involves the allocation of government revenues, derived from federal taxes, through parliamentary amendments and voluntary transfers. Executive managers must adhere to the constitutional principles of legality, impartiality, morality, publicity, and efficiency. With that in mind, this study aimed to analyze Parliamentary Amendment N° 07/2022, including its origin, execution, and impacts, and assess the Transparency Portal as a tool for controlling public expenditures. The results demonstrate the importance of the Transparency Portal in accounting and social control, emphasizing the need to enhance data availability, standardization, feedback, efficient search, and awareness. The allocation of resources by type of amendment and area of action reflects government priorities and challenges, but regional distribution inequality raises concerns about equity. The Transparency Portal lacks detailed and up-to-date information on government expenditures, as well as data standardization, making it difficult to analyze and identify irregularities. On the other hand, Parliamentary Amendment No. 07/2022 represents a significant example of efforts directed toward public policies for the vulnerable. Exemplary accountability demonstrates responsibility and transparency, benefiting the community. Transparency in accountability, coupled with a commitment to inclusion and development, offers valuable lessons for future initiatives throughout the country.