A Governança orçamentária sob a perspectiva organizacional: um estudo de caso da Superintendência do Desenvolvimento da Amazônia

Abstract

This dissertation deals with the budgetary governance of the Superintendence for the Development of the Amazon (SUDAM), whose approach is made from the organizational perspective in the definition of public expenditure. The study aims to analyze the organizational budget governance of SUDAM in the development of public policy, in addition to describing how budget governance takes place in the body, explaining how decision-making takes place in the planning stages and budget execution, representing the field and budget governance capital, in which the autarchy is inserted, characterizing the performance of the Collegiate Board of that organization in the process, but also proposing improvements in budget governance in the Superintendence, in order to understand how budget governance practices can contribute to a better decision-making in defining the expenditure of budget resources destined for SUDAM. The methodological approach is qualitative, developed through the description and interpretation of data. These were collected through bibliographic research, documental research, and, mainly, through the application of questionnaires, in addition to on site observation. The research described the budgetary governance of SUDAM based on the perspective of organizational public governance developed by the Federal Court of Auditors (TCU) and from the perspective of capital and social field of Pierre Bourdieu. To understand the theme, theories related to governance, public governance and organizational public governance were used. From the analysis of the way in which decision-making takes place in the planning and execution phases of the budget, it was possible to identify the procedures for the elaboration of the Pluriannual Plan project, the Budget Guidelines Law and the Annual Budget Law, as well as knowing the Plan of Budget Programming of the agency. Similarly, the field of budget governance and the agents active in this process were demonstrated, with the DPLAN being detected as the agent with the largest capital involved. Some actions were proposed to improve the performance of the municipality with regard to the use of the budget. It was inferred that SUDAM has, in the adoption of organizational budget governance practices, an opportunity to improve the organization's performance, which enables better decision making to define public expenditure, contributing to the reduction of inequalities in the Amazon.