A INSTITUCIONALIZAÇÃO DO PLANEJAMENTO PÚBLICO ORÇAMENTÁRIO: UMA ANÁLISE DOS MUNICÍPIOS DO PIEMONTE NORTE DO ITAPICURU/BA, ENTRE OS ANOS DE 2004 E 2015

Abstract

The present work aims to evaluate the public municipal planning, understand it as an essential tool for the public administration, at any level or management sphere, whereas it is of obligation of municipal public power draw up the public budget planning tools, understand how the municipal structures drive the planning process. The objective of this study is to analyze the processes of institutionalization of budget planning, with the locus of research the municipalities belonging to the Piedmont region North of Itapicuru, Bahia State from 2004 to 2015. In order to consolidate the claims of research were established as necessary elements to the proposal, identify the process of construction of the public municipal budget planning tools; identify how the public municipal budget planning was inserted in the processes of management of municipalities examined; identify the municipal budget planning structures present in the studied region; analyze the actions of the supervisory and control bodies of the municipal accounts and their effects on institutionalization of budget planning in the region; and identify and analyze the factors that hinder or promote the institutionalization of budget planning in the municipalities of this study. The results showed that the public budget planning in the municipalities of the region evaluated, could not overcome the steps necessary for the consolidation of the processes of institutionalization, since the habitualização, passing by the objectification and sedimentation. After analysis of the processes of institutionalization was identified that the various actors within the framework of the Executive and legislative branches and the external control structures need to reevaluate the importance and relevance is given to the public municipal budget planning, featuring not only as a formal instrument, but also as a management tool. The study demonstrates the possibility of integrating concepts related to institutional theory, institutional and organizational structures with the concept of Government planning, which is mandatory for all public entity function in the full exercise of the functions of the State. Presents itself then the organizational and functional structures in the municipal scope, to the actions of public planning and the necessary institutionalization of public budget planning to make the municipal public power to adjust to the new social demands and propose the conduct of the public administration through instruments legitimized and isomorphic as the local reality