Integração da execução orçamentária com o planejamento institucional e sua influência nos resultados da gestão pública do Instituto Federal de Educação, Ciência e Tecnologia da Bahia (IFBA)

Abstract

Budget planning is a management tool that aims to efficiently allocate public resources for the implementation of public policies, which can be maximized by integrating budget execution with institutional planning. This work aimed to evaluate the degree of integration of budgetary and financial execution with the planning of IFBA government programs and actions, the allocation of public resources and their influence on management results, from 2013 to 2015. The Institute as a federal authority receives public resources through the Annual Budget Law for the execution of educational public policies and its presentation of accounts are presented and evaluated to the Federal Audit Court. In order to reach the objective, a qualiquantitative ex-post-facto study, in the case study modality, through a methodology based on the integrated planning and budget process of the Federal Government, with the analysis and inferences in the accountability approach directed to the study of public finances. The Data was collected through documentary analysis and questionnaires. The results were analyzed through descriptive statistics with correlation analyzes and performance indicators based on the methodological criteria of the Brazilian Association of Public Budget - ABOP. The lack of integration between execution and planning was found, specifically the one related to the discretionary expenses due to the constraints and limits for the execution of the expenses, causing the increase of the number of reprogramed goals for the subsequent year and making the control of the actions and programs of government difficult. At the same time, those responsible for execution and planning point out the lack of standardization in procedures and problems in information management, one of the causes that restrict the integration of budget execution with planning.