Orçamento público municipal : diretrizes para um planejamento mais assertivo e aderente às políticas públicas.

Abstract

This study investigates the problem of imprecision in municipal budget planning and its consequences for the effectiveness of public policies and the strengthening of social control. It is based on the assumption that public policy planning is intrinsically linked to the proper estimation of revenues and expenditures within the budgetary instruments — the Multi-Year Plan (PPA), the Budget Guidelines Law (LDO), and especially the Annual Budget Law (LOA) — which constitute the foundation for the realization of collective choices in a Democratic State governed by the rule of law. Accordingly, the research seeks to answer the following question: based on the framework of municipal budget planning, what guidelines and actions can be proposed to contribute to the efficient implementation of public policies, while enabling social control during budget execution? Considering that the study employs the hypothetical deductive method and has a propositional character, its hypothesis lies in the formulation of guidelines and actions to optimize municipal budget planning, thereby contributing to improved management of public policies and strengthening social control throughout all phases of the budgetary process. The proposed guidelines are divided into two main axes: the first directed toward budget planning and execution, and the second related to participation and social control. The actions within these guidelines, when adopted by municipalities, are expected to foster more efficient management of public policies and reinforce social control, promoting a more democratic and equitable planning process. The specific objectives of the research are: to analyze the constitutional treatment of public policies after 1988 and how participation and social control are integrated into the concept of public policy, understanding their centrality in state planning; to demonstrate the lack of state planning throughout Brazilian constitutional development and the issue of managerial commitment to planning, with its economic impacts and effects on the continuity of public policies; to discuss budgetary planning in Brazil from a normative perspective and its main implementation challenges, with emphasis on municipalities; to diagnose the types of budgetary control in Brazil and their actors, critically analyzing the lack of connection with public policies; and to propose guidelines and actions for municipal budget planning that contribute to the efficient realization of public policies and social control at all budgetary stages. The research identifies that the fragility of the LOA, resulting from the high dependence on additional credits, undermines the credibility of the budget, weakens fiscal transparency, and reduces the democratic legitimacy of the budgetary process. Based on a literature review, normative analysis, and an exemplary case study carried out in the Municipality of Formigueiro/RS between 2020 and 2024, the study demonstrates that, in the fiscal years examined, additional credits accounted for more than 50% of total executed expenditures, serving as empirical evidence of the dissociation between budget planning and financial execution. Methodologically, the study adopts a hypothetical-deductive approach with a prescriptive and monographic focus, using qualitative techniques for critical analysis of municipal budget execution. It concludes that budgetary imprecision is not merely a technical deficiency but a structural and political problem that affects the effectiveness of public policies and social control. The implementation of the proposed guidelines is believed to reduce the reliance on additional credits, enhance the reliability of the LOA, and strengthen the democratic legitimacy of the public budget, thus ensuring better conditions for the realization of public policies at the municipal level. The study therefore contributes to advancing discussions on the instrumental dimension of public policies by demonstrating that no effective implementation is possible without solid, transparent, reliable, and participatory budget planning.