Transparência do orçamento público brasileiro : exame dos documentos orçamentários da União e uma proposta de estrutura para o Orçamento-Cidadão

Sugere medidas para o aperfeiçoamento da transparência do sistema orçamentário federal brasileiro. A partir de pesquisa exploratória busca relacionar o instituto do orçamento público aos conceitos de planejamento, participação popular, controle social, cidadania, accountability e democracia - relações que fundamentam a defesa da transparência orçamentária. Examina se são emitidos dez documentos orçamentários e avalia seus conteúdos. São eles: Declaração Pré-Orçamentária, Proposta de Orçamento do Executivo, Orçamento, Relatórios Mensais, Relatório Semestral, Relatório Anual, Relatório do Auditor, Relatório Pré-Eleitoral, Relatório Plurianual e Orçamento-Cidadão.

The main purpose of the this work is to suggest measures to enhance transparency in brazilian federal budgetary system, through a comparative analysis between the information provided by the brazilian system and the conditions required by the Code of Good Practices on Fiscal Transparency, from the International Monetary Fund (IMF), the Best Practices for Budget Transparency, from the Organization for Economic Co-operation and Development (OECD), and the Open Budget Initiative 2006, from the International Budget Project (IBP). The methodology adopted in the study consisted of bibliography research in Law and Political Science, seeking to relate the concept of public budget to the definitions of planning, people's participation, social control, citizenship, accountability and democracy - relations that characterize budget transparency. According to the IMF, OECD and IBP requisites, there are ten documents concerning fiscal transparency: Pre-budget Statement, Executive's Budget Proposal, Budget, Monthly Reports, Mid-Year Reports, Year-End Report, Pre-election Report, Long-Term Report and Citizen's Budget. The research examines which of this ten possible budgetary documents are effectively released in the brazilian system. The study points to a significant broadening in the brazilian federal budget. However, some gaps to full disclosure still remain. These gaps are the basis for the suggestions formulated in this work. The main gap found in the study concerns to the inefficiency on translating the complex budget language to a level that could be easily acknowledged by average people. Such gap is due to the absence, in our system, of a Citizen's Budget, a document able to summarize the budget and make it understandable to those who are unfamiliar with the subject. The work proposes a structure to the mentioned document, formed by national and regional budgetrelated information. The experience in other countries influence the proposal, providing the patterns and the sort of data to be included. Besides internet disclosure, it is suggested to have the Citizen's Budget printed and released by all national public bodies. The final suggestion emphasizes the transparency improvement that could be achieved by the concentration of all budget-related data in a net of information - one single internet address where information currently spread across several government bodies would be easily accessed.

Monografia (especialização) -- Curso em Orçamento Público, Câmara dos Deputados, Centro de Formação, Treinamento e Aperfeiçoamento (Cefor); Senado Federal, Universidade do Legislativo Brasileiro (Unilegis); Tribunal de Contas da União, Instituto Serzedello Corrêa, 2008.