Brazilian budgetary process: problems, causes and recommendations
Autor(a) principal: | |
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Data de Publicação: | 1995 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/8192 |
Resumo: | The Brazilian new Constitution introduced a number of changes in the budgetary process, mainly in terms of enlarging Congress roles in such process and in terms of strenghting the linkages between planning and budgeting. After six years under the new order, the assessment of the budgetary process shows a set of problems and inadequacies that requires correct.ve actions. This article analyses 14 situations, which were considered as detrimental to the budgetary process, and points out their causes, their main effects and some ways to overcome them. These situations are: 1) the frequency of changes in the federal govemment structure; 2) the concurrent roles offederal, state and local governments; 3) the flexibility granted to the Executive to change its budgetary proposals; 4) the power of government to impound funds. 5) the impropriety of legislating on budget matters through "medidas provisórias"; 6) the ineffectiveness of the "plano plurianual" to guide the government programming; 7) the underutilization of the LDO as a policymaking device; 8) the unclear separation between the Fiscal and the Social Security budgets; 9) the imperfections ofthe public enterprises capital budget; 10) the inadequacies in the budget formulation process and calendar; 11) the impropriety of "medidas provisórias" to authorize supplemental appropriations; 12) the excessive centralization of powers in the Joint Budget Committee - JBC; 13) the lack of a stafling structure of its own in the JBC; 14) the deficiencies of Congress in budget controlling and assessment. |
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Brazilian budgetary process: problems, causes and recommendationsProceso presupuestario federal: problemas, causas y soluciones indicativaProcesso orçamentário federal: problemas, causas e indicativos de soluçãobudgetplanningpublic policymultiannual planappropriation billannual budget lawadditional creditsbudget executionmonitoring and evaluationprovisional measuresintergovernmental coordinationadvisorpresupuestoplanificaciónlas políticas públicasplan plurianualley de presupuestosley presupuestaria anualcréditos adicionalesejecución del presupuestoseguimiento y evaluaciónmedidas provisionalescoordinación intergubernamentaltutororçamemtoplanejamentopolíticas públicasplano plurianuallei de diretrizes orçamentáriaslei orçamentária anualcréditos adicionaisexecução orçamentáriaacompanhamento e avaliaçãomedidas provisóriasarticulação intergovernamentalassessoraThe Brazilian new Constitution introduced a number of changes in the budgetary process, mainly in terms of enlarging Congress roles in such process and in terms of strenghting the linkages between planning and budgeting. After six years under the new order, the assessment of the budgetary process shows a set of problems and inadequacies that requires correct.ve actions. This article analyses 14 situations, which were considered as detrimental to the budgetary process, and points out their causes, their main effects and some ways to overcome them. These situations are: 1) the frequency of changes in the federal govemment structure; 2) the concurrent roles offederal, state and local governments; 3) the flexibility granted to the Executive to change its budgetary proposals; 4) the power of government to impound funds. 5) the impropriety of legislating on budget matters through "medidas provisórias"; 6) the ineffectiveness of the "plano plurianual" to guide the government programming; 7) the underutilization of the LDO as a policymaking device; 8) the unclear separation between the Fiscal and the Social Security budgets; 9) the imperfections ofthe public enterprises capital budget; 10) the inadequacies in the budget formulation process and calendar; 11) the impropriety of "medidas provisórias" to authorize supplemental appropriations; 12) the excessive centralization of powers in the Joint Budget Committee - JBC; 13) the lack of a stafling structure of its own in the JBC; 14) the deficiencies of Congress in budget controlling and assessment.Avaliação dos principais problemas e inadequações do processo orçamentário federal, sobretudo sob a ótica das responsabilidades do Poder Legislativo. Indicação dos passos mais significativos no amadurecimento do processo instaurado com a Constituição de 1988 e das implicações e prejuízos decorrentes das práticas atuais. Identificação dos fatores que levaram ao quadro atual. Articulação de propostas para o equacionamento dos problemas e inadequações.Fundação Getulio Vargas (FGV EBAPE)1995-04-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/8192Brazilian Journal of Public Administration; Vol. 29 No. 3 (1995); 122 a 156Revista de Administração Pública; Vol. 29 Núm. 3 (1995); 122 a 156Revista de Administração Pública; v. 29 n. 3 (1995); 122 a 1561982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/8192/6992Sanches, Osvaldo Maldonadoinfo:eu-repo/semantics/openAccess2013-04-24T15:05:05Zoai:ojs.periodicos.fgv.br:article/8192Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2013-04-24T15:05:05Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Brazilian budgetary process: problems, causes and recommendations Proceso presupuestario federal: problemas, causas y soluciones indicativa Processo orçamentário federal: problemas, causas e indicativos de solução |
title |
Brazilian budgetary process: problems, causes and recommendations |
spellingShingle |
Brazilian budgetary process: problems, causes and recommendations Sanches, Osvaldo Maldonado budget planning public policy multiannual plan appropriation bill annual budget law additional credits budget execution monitoring and evaluation provisional measures intergovernmental coordination advisor presupuesto planificación las políticas públicas plan plurianual ley de presupuestos ley presupuestaria anual créditos adicionales ejecución del presupuesto seguimiento y evaluación medidas provisionales coordinación intergubernamental tutor orçamemto planejamento políticas públicas plano plurianual lei de diretrizes orçamentárias lei orçamentária anual créditos adicionais execução orçamentária acompanhamento e avaliação medidas provisórias articulação intergovernamental assessora |
title_short |
Brazilian budgetary process: problems, causes and recommendations |
title_full |
Brazilian budgetary process: problems, causes and recommendations |
title_fullStr |
Brazilian budgetary process: problems, causes and recommendations |
title_full_unstemmed |
Brazilian budgetary process: problems, causes and recommendations |
title_sort |
Brazilian budgetary process: problems, causes and recommendations |
author |
Sanches, Osvaldo Maldonado |
author_facet |
Sanches, Osvaldo Maldonado |
author_role |
author |
dc.contributor.author.fl_str_mv |
Sanches, Osvaldo Maldonado |
dc.subject.por.fl_str_mv |
budget planning public policy multiannual plan appropriation bill annual budget law additional credits budget execution monitoring and evaluation provisional measures intergovernmental coordination advisor presupuesto planificación las políticas públicas plan plurianual ley de presupuestos ley presupuestaria anual créditos adicionales ejecución del presupuesto seguimiento y evaluación medidas provisionales coordinación intergubernamental tutor orçamemto planejamento políticas públicas plano plurianual lei de diretrizes orçamentárias lei orçamentária anual créditos adicionais execução orçamentária acompanhamento e avaliação medidas provisórias articulação intergovernamental assessora |
topic |
budget planning public policy multiannual plan appropriation bill annual budget law additional credits budget execution monitoring and evaluation provisional measures intergovernmental coordination advisor presupuesto planificación las políticas públicas plan plurianual ley de presupuestos ley presupuestaria anual créditos adicionales ejecución del presupuesto seguimiento y evaluación medidas provisionales coordinación intergubernamental tutor orçamemto planejamento políticas públicas plano plurianual lei de diretrizes orçamentárias lei orçamentária anual créditos adicionais execução orçamentária acompanhamento e avaliação medidas provisórias articulação intergovernamental assessora |
description |
The Brazilian new Constitution introduced a number of changes in the budgetary process, mainly in terms of enlarging Congress roles in such process and in terms of strenghting the linkages between planning and budgeting. After six years under the new order, the assessment of the budgetary process shows a set of problems and inadequacies that requires correct.ve actions. This article analyses 14 situations, which were considered as detrimental to the budgetary process, and points out their causes, their main effects and some ways to overcome them. These situations are: 1) the frequency of changes in the federal govemment structure; 2) the concurrent roles offederal, state and local governments; 3) the flexibility granted to the Executive to change its budgetary proposals; 4) the power of government to impound funds. 5) the impropriety of legislating on budget matters through "medidas provisórias"; 6) the ineffectiveness of the "plano plurianual" to guide the government programming; 7) the underutilization of the LDO as a policymaking device; 8) the unclear separation between the Fiscal and the Social Security budgets; 9) the imperfections ofthe public enterprises capital budget; 10) the inadequacies in the budget formulation process and calendar; 11) the impropriety of "medidas provisórias" to authorize supplemental appropriations; 12) the excessive centralization of powers in the Joint Budget Committee - JBC; 13) the lack of a stafling structure of its own in the JBC; 14) the deficiencies of Congress in budget controlling and assessment. |
publishDate |
1995 |
dc.date.none.fl_str_mv |
1995-04-24 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/8192 |
url |
https://periodicos.fgv.br/rap/article/view/8192 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/8192/6992 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 29 No. 3 (1995); 122 a 156 Revista de Administração Pública; Vol. 29 Núm. 3 (1995); 122 a 156 Revista de Administração Pública; v. 29 n. 3 (1995); 122 a 156 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
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1798943768334827520 |