Participação popular no orçamento municipal

Abstract

This article aims to analyze popular participation in the public budget as an instrument to promote effi cient management, with the necessary transparency in compliance with constitutional and legal mandates, especially those contained in the Fiscal Responsibility Law. The question to be answered is the following: to what extent can popular participation contribute to the promotion of transparent and effi cient management? The methodology applied in the research allows to classify the research as exploratory, with the use of a bibliographical survey to collect the data. The problem approach is qualitative, with critical analysis of data content. The results obtained showed that the public budget has the purpose of guiding the investments to be made by the Public Administration. Therefore, considering that, according to the Federal Constitution of 1988, one of the guiding principles of administrative activity is the principle of effi ciency, transparency being another principle that guides the actions of the Public Administration in relation to the fi scal responsibility attributed to it by the legislator, popular participation in the planning of the municipal public budget, besides providing a better distribution of public resources, directing them to attend social lawsuits, also allows repression of abuses committed, characteristic of misuse of purpose, reduction of failures in the process and social repercussion of its eff ects.