Governança na estimação orçamentária: instrumento de planejamento municipal e de controle e participação do cidadão

Abstract

Governance studies are not recent, but they have awakened, in the last three decades, an increase of interest in the academic community and in the business world. With this increasing movement, discussion and application, an extensive plurality or heterogeneity of agendas on governance were created through diverse and different thematic lenses. Although, in general, regardless of its specification, its assumptions and/or basic principles are starting points and benchmarks for discussion. In this regard, this thesis, based on the delimitation of a new branch of governance in the public sphere, aims to po through the contribution of governance in the process of budgetary maintenance of municipalities. Therefore, first of all, the research sought to know the main aspects and characteristics consistent with review studies on governance and establish a framework supported by the prisms composed in the works analysed through the main denominations, characteristics, challenges, benefits, converging and diverging points, and other notions about the term governance and its application in the literature, as well as the discussion of these points. Next, a model for measuring governance in budget adoption for municipalities was proposed based on basic principles linked to governance. The proposition of the Governance Index in Budget Estimation (IGovEO) started from a set of five categories (principles), equally considered, which reflect, through their indicators, governance practices in budget guarantee. After the construction of the index, with the purpose of validating it, its application was carried out in the municipalities of the state of São Paulo. Through the measurement, it was possible to verify that 44.41% of the municipalities are in the very high or high ranges, 24.85% are concentrated in the very low or low result ranges, and that 30.75% are located in the medium range. To validate and enter into a broader discussion about the index created, the relationship between the IGovEO and socioeconomic indicators was verified. The result of the model, through multiple linear regression, followed that the variables consistent with GDP, access to sanitary sewage, spending on culture, sport and leisure and 9th grade IDEB, operated as expected, that is, a direct relationship with the explained variable (IGovEO). Adversely, the variable related to health expenses had a negative relation, contesting the theoretical/empirical evidence of studies on governance. And the variables related to social vulnerability and the homicide rate had expected signs, with negative coefficients. As a result, it can be defined that governance contributes to budget adoption in two ways. The first refers to the combination of theoretical and practical aspects of thematic governance in the process of preparing municipal budgets. And the second concerns the delimitation of premises arising from the basic principles of governance, which, therefore, when categorized and combined with the activities of budgetary effort, are capable of producing a theoretical and practical structure on governance in the budgetary effort with the creation of an index measurement (IGovEO).