Budget Planning for education: overcoming a challenge

• Autor(a) principal: Ângelo Diogo Ferreira, Jander
• Data de Publicação: 2021
• Outros Autores: Gabrielle Pereira Lima, Naiany, Vieira Baêta, Odemir, Saraiva Moreira, Juliana, Beatriz Marques Rocha e Mucci, Carla
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/19468
• topic: Government planning; Public budget; Public finances; Planificación del gobierno; Presupuesto público; Finanzas públicas; Planejamento governamental; Orçamento público; Finanças públicas; `Planejamento orçamentário governamental

Purpose: This teaching case was prepared from observations of issues experienced by the municipality of Cachoeiro de Santa Cruz, and adapted for didactic purposes, with the objective of assisting in the construction of an effective government budget planning. Its purpose is to foster reflection on the limitations and potentialitys of municipal budget management and also to propose solutions to funds for basic and fundamental education, in scenarios of material and financial restrictions. Methodology: The proposal presents mechanisms for the construction of planning, in order to mitigate the problems related to the lack of vacancies, the hiring and maintenance of qualified personnel and the investment in quality education. Secondary data were obtained from the website of the Brazilian Institute of Geography and Statistics (IBGE), the Basic Education Development Index (IDEB), the National Institute of Educational Studies and Research Anísio Teixeira (INEP) and the Transparency Portal of the City Hall. All numerical data were intentionally extracted and modified from the 2017 Budget Report. Results: With the application of this teaching case, students are expected to develop knowledge, skills and attitudes that prompt analysis and critical thinking about the described scenario, allowing participants to take an assertive stance and appropriate decisions budget management. Contributions of the Study: The case was developed for application in the Public Finance and Budget Management disciplines, both for undergraduate and postgraduate courses in Administration, Accounting, Economics and other related areas, in purpose to discuss issues and encourage the interest of the participants as to the best way to build a appropriate government budget planning.