Orçamento público como instrumento de gestão no nível das organizações governamentais: o caso da Polícia Federal

• Autor(a) principal: Lima, Rafael Sousa
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/9571
• topic: Gestão pública; Planejamento estratégico; Instrumento de gestão; Orçamento público; Public budget; Public management; Strategic planning; Management tools; Administração de empresas; Orçamento; Administração pública; Planejamento estratégico

The aim of this study is to clarify to what extent the budget is used as a management tool in Brazilian Federal Police. For this, the main concepts related to the subject were studied, as well as several documents, including budget from 2007 to 2011 and the Letter of Citizen Service, a management tool designed by the Public Management National Program (GesPública). Also, interviews were conducted with the main managers of the institution (management 2007/2010). The research is focused on qualitative procedures and explore scenarios from the standpoint of the actors involved. It was noted that, in theory, the Federal Police seeks to align budget with strategic planning and services offered to society. Nevertheless, in practice, this wish has not come true. It is possible to conclude that the budget decisions in Brazilian Federal Police are based on the resources and not on the results. Its budget barely works as a management tool. On the other hand, it recognizes the progress to avoid conflicting decisions and facilitate the flow of information in the budget sphere, which reflects in greater harmony between the various units of the institution.