Orçamento público: uma investigação sobre sua discussão e aprovação no legislativo municipal de Ipiaçu-MG

Abstract

The public budget is an instrument of extreme importance so that the executive, municipal, state or federal, can plan and organize the finances and not spend more than the amount collected. In view of the magnitude represented by budgetary policies, this study is necessary in order to understand how the executive and municipal legislatures behave and relate to each other throughout the process of preparing the public budget, specifically with the Annual Budget Law. (LOA). The general objective of this research was to investigate which aspects the councilors consider when discussing and approving the public budget in the municipality of Ipiaçu, in the state of Minas Gerais, seeking to understand if and when aspects related to cooptation and/or coalition, and to the legislators' understanding of the complexity of the analysis process of the Budget Guidelines Law and the Annual Budget Bill itself. It is an exploratory study carried out with elected councilors for the 2017-2020 four-year period, through a qualitative analysis of the statements captured in interviews with two councillors. The results indicated: (i) evidence of co-option and coalition; (ii) evidence that suggests that the executive tends to interfere in the LOA voting process; (iii) positive perception that the interviewees understand the LOA discussion and approval process; (iv) perception that councilors, when of interest to the population, ally themselves, leaving aside party rivalry.