O orçamento público como um sistema de informações gerenciais voltado para o acompanhamento físico-financeiro: proposta de um modelo conceitual

Abstract

The public budgets have a systemic integration with "Plano Plurianual -PPA" (Coming Years Budget) and the "Lei de Diretrizes Orçamentárias-LDO" (Law that approves the public budget and its directions) predicted in the Federal Constitution of 1988. However, such integration, most of the times is just formal, in order to attempt legal requirements. Lacks to the Public Budgets the control for physicàl goal, so they can be effectivelly integrated in the Governement Management System.

In this work, the author proposes a conceptual model, that seeks integrating the systems of planning, budget, financial execution, control and evaluation, in the phase of budgetary execution, creating conditions for the implantation of a managemental information system, directed, to the file physical-financial handling, that gives the decision maker on-time information concerning the acchieved results with the resources used in the budget and, with this, contributing for the improvement of the effectiveness in the use of public resources