O orçamento-programa como instrumento de gestão em instituições públicas na cidade de Manaus

Abstract

This study aims to know the aspects that arrange the Brazilian public budget, and also verify if the program budget, a tool introduced by Law 4.320/64, is an effective management tool. In the current program budget model, there is a particularity by agency, function, project and/or activity to be performed, which provides the Public Administration a greater control of their actions. However, its enforce ability is discussed. For research s realization, a questionnaire survey was adopted with 11 (eleven) closed questions and 02 (two) open, applied in six (06) federal public institutions with teaching activities, research, extension and development, located in the city of Manaus, where respondents were asked to express their views about the subject. Data were tabulated and statistically analyzed by SPSS Program. In the final analysis, the researcher tried to articulate in detail the material collected with the theoretical study and sought to correspond the goals that were set. As a result it was confirmed that, in government agencies surveyed, the budget piece works as a management tool, but still needs improvements in the process, since there is not an effective interface between the technical area and the other servers, looking at identifying the demands in a more real way. Furthermore, it was found that the quality standards in directing daily actions in alignment with the projects and budgetary activities are limited. The process needs to adjust in order to reach a situation where the manager, along with the citizen-client can set the actual needs to be addressed in the Annual Budget Law