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Processo legislativo e orçamento público: a função de controle do parlamento; Legislative process and public budget: the public control of parliament.

Assis, Luiz Gustavo Bambini de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 12/02/2010 PT
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56.3%
Esta tese trata do processo legislativo orçamentário e de que maneira uma reformulação dessa atividade exercida pelo Parlamento pode se tomar uma alternativa às limitações que esse Poder tem sofrido no que concerne às suas atividades fundamentais na atual concepção da separação de Poderes no Brasil. A partir do aprimoramento do processo legal de formação das leis do orçamento, o Legislativo pode melhor desempenhar a sua função de elaborador dessas normas e, mais do que isso, pode aprimorar sua atividade de controle sobre as ações da Administração Pública na execução do orçamento. Neste estudo, são apresentadas propostas de mudança do sistema de formação das leis orçamentárias que, além de não exigirem uma alteração substancial na forma do próprio orçamento autorizativo, pressupõem mudanças pontuais e à disposição do Parlamento, que muitas vezes dispensam alterações regimentais, legais ou constitucionais, para bem participar da elaboração das políticas públicas oriundas das peças orçamentárias e, ainda, melhor desempenhar suas atividades de controle sobre os gastos públicos.; This thesis is about the legislative budget process and how a reformulation of this activity practiced by Parliament might become an alternative to the limitations that this power has been going through in regard to their fundamental activities in the current conception of the separation of powers in Brazil. From the improvement of the legal process of forming the budget laws...

Uma proposta de publicação de dados do orçamento público na Web; A proposal for public budget data publishing in the Web

Santana, Marcelo Tavares de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 04/12/2013 PT
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66.08%
Este trabalho apresenta uma proposta de publicação de dados de execução do orçamento público em acordo com a legislação brasileira. A partir das leis e da revisão da literatura foram levantados requisitos que devem ser considerados numa publicação de dados que seja processável por máquina. São apresentadas dimensões de dados como qualidade de dados, metadados e taxonomia, além das abordagens Dados Governamentais Abertos e Linked Data. A proposta de publicação resultante além de alinhada com os requisitos estudados prevê processamento por máquina em três níveis: tratamento de dados, validação de dados e colecionamento de conjuntos de dados. Com as tecnologias selecionadas, como XBRL e XSLT, alcançou-se um modelo que atendeu cartorze requisitos levantados, abrindo caminho para estudos como a de uma rede de conjuntos de dados baseada nesta proposta.; This paper presents a proposal for publishing public budget data in accordance with Brazilian law. From the laws have raised requirements that must be considered in the publication data format that is machine-processable. From the literature review were also raised requirements that are part of the proposed publication of this work, such as controlled vocabularies...

Orçamento público : o instrumento da gestão; Public Budget: the instrument management

Costa, Marcelo Luis da
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
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56.29%
Este trabalho objetivou analisar a relevância do orçamento como instrumento da gestão pública, demonstrando o impacto das informações contábeis, onde e quando se possibilita o acréscimo de sua eficiência e a identificação imediata de distorções que podem gerar problemas aos gestores públicos. Para maior correlação entre orçamento, informações contábeis e administração pública que favoreça a comunidade, será apresentada uma breve análise da importância das informações contábeis e da escrituração nas gestões públicas, ressaltando entre outros aspectos o papel das informações nas modalidades de gestão e as vantagens dessas informações para o orçamento público. Por fim, o orçamento público é tratado como recurso democrático para que a comunidade possa participar da administração pública valendo-se dos princípios orçamentários, os quais são concebidos como premissas a serem observadas na concepção e execução das leis orçamentárias e, desta forma, favorecendo a participação da sociedade na gestão da máquina pública.; This study aimed to analyze the relevance of the budget as an instrument of public management, demonstrating the impact of accounting information, when and where possible the increase of its efficiency and immediate identification of distortions that can cause problems for public managers. For greater correlation between budget and accounting information administration that favors the community...

O controle judicial das escolhas orçamentárias como estratégia de efetivação de políticas públicas concretizadoras de direitos sociais prestacionais; The judicial control of budgetary choices as a strategy for effective public policies in furtherance of social rights prestacionais

Ramalho, Paula Afoncina Barros
Fonte: Universidade Federal de Alagoas; BR; Ciência Jurídica; Programa de Pós-Graduação em Direito; UFAL Publicador: Universidade Federal de Alagoas; BR; Ciência Jurídica; Programa de Pós-Graduação em Direito; UFAL
Tipo: Dissertação Formato: application/pdf
POR
Relevância na Pesquisa
56.34%
This dissertation discusses the feasibility and potential of judicial control over public budgetary choices as a strategy to perform public policies that actualize positive social rights. After setting the theoretical foundations of what seems to be a "constitutionally adequate theory of the constitution" to a country whose Constitution settles state´s purposes and objectives and also establish fundamental social rights with a prominent installment function, which limits the action space of the Executive and Legislative Powers, especially regarding the definition and implementation of budgetary choices to accomplish these rights, the dissertation characterizes positive social rights as those which aim the creation of normative and material conditions that enable to overcome the historical inequalities that mark Brazilian society and that, along with other effectiveness contents, have as a main object the creation of public policies capable of passing the offering of public services and developing goods that can be enjoyed by the community and, especially, the most vulnerable groups in both social and economic perspective. Without denying the importance of the subjective dimension of social rights and their individual protection, the dissertation focuses on the objective dimension and collective protection of such rights and demonstrates how the Judiciary reacts in a distinct way when facing these different forms of protection. Once identified that the budget issues play a role in this state of affairs...

How Do We Improve Public Expenditure in Agriculture?

World Bank
Fonte: World Bank Publicador: World Bank
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46.44%
This paper synthesizes lessons learned from the Department for International Development-World Bank (DFID-WB) partnership, to provide guidance on ways to improve the allocation and efficiency of public spending for agricultural growth and poverty reduction. It includes lessons on how to improve data quality, the composition and impact of spending, budget execution, and the integration of off-budget expenditures. The paper synthesizes recurring lessons that have emerged from the commissioned work, to highlight key challenges that still remain to improve the efficiency of public expenditure planning and implementation in the agriculture sector, as well as offering options for improvement. The paper is accompanied by a separate document, the Agricultural Public Expenditure Reviews (AgPER) toolkit, which is a practical guide for practitioners tasked with carrying out AgPERs in the future. The paper is structured around the Budget Cycle Framework (BCF), to facilitate the identification of entry points to improve expenditure outcomes.

Peru - Public financial management performance report : based on the performance measurement framework (PEFA)

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
46.46%
The report based on the Public Expenditure and Financial Accountability (PEFA) methodology is to serve Peruvians authorities and officials as a baseline and reference for the monitoring of Management of Public Finances (GFP) in the country. Also, it feeds and updates the dialogue between the government and various agencies and bilateral development cooperation in the area of GFP, the achievements and shortcomings of reform processes that are underway or are proposed in the future. The report also helps these agencies to determine country eligibility for a new program budget support or, possibly, to verify compliance with general conditions or special disbursement of GFP linked to a program previously approved. In addition, the report fosters discussion on the formulation or revision of an integrated program of public finance or the development or revision of a support program for public finance and institutional coordination between different agencies.

Mexico - Agriculture and Rural Development Public Expenditure Review

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
56.29%
This study examines agricultural and rural development (ARD) public expenditures in Mexico. The study is based on federal public expenditures. The study is structured in six parts as follows: the first part presents the Mexican ARD context in terms of policy and performance. The second part dissects the ARD public budget, classifying expenditure programs in various ways so as to provide an overview of the scope and composition of ARD spending. The third part analyses efficiency issues by means of international and state-level comparisons of agriculture public expenditures (APE) and agriculture performance indicators. The main focus of the assessment is on APE, but these are evaluated within the broader context of rural development policies, considering the degree of consistency and complementarily between the two sets of policies. The fourth part investigates equity issues emerging from ARD expenditures. Equity is evaluated at the level of geographic units (states and municipalities) and of individuals and households. In addition to assessing the equity impacts of the main rural programs...

West Bank and Gaza Public Expenditure Review : From Crisis to Greater Fiscal Independence, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
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46.44%
This report examines the fiscal crisis facing the Palestinian Authority (PA) that could threaten its very existence. It looks at recent macroeconomic and fiscal developments and gives and analysis of key issues and challenges such as economic and fiscal trends. The report also goes in depth analysis of the public financial management issues, the challenges of civil service reform, reforming intergovernmental fiscal relations, the education sector, and social policy and social safety nets. The report is divided into two volumes with volume one giving an overview with conclusions and recommendations, while volume gives an in depth look at the topics.

Sudan : Public Expenditure Review, Synthesis Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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46.44%
This synthesis provides a baseline assessment of two fundamental dimensions of public finance in post-CPA Sudan-fiscal management and the alignment of resources to broad-based growth and reduced poverty and inequality. This Public Expenditure Review (PER), the first for Sudan, reflects the initial phase of engagement, with the objective of identifying and supporting improvements in budget planning, monitoring and institutional arrangements so as to contribute to improved resource use and outcomes. The emphasis is on establishing a baseline understanding of key fiscal management and policy challenges, highlighting reform measures for policymakers, and setting the agenda for the next phase of work. This report begins with an introduction. The rest of the synthesis report is structured as follows. Sections 2 and 3 cover the Government of National Unity (GNU) revenue and expenditure management, respectively. Section 4 summarizes key aspects of the PER dialogue on identifying and monitoring pro-poor spending in Sudan. Intergovernmental transfers and fiscal decentralization are the focus of Section 5...

Russia : Issues in Public Expenditure Policy

Morozov, Alexander; Sundberg, Mark W.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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46.44%
This note briefly outlines key public expenditure policy issues facing Russia today. Dramatic changes have taken place on the public expenditure landscape since the start of transition. In the first year after the dissolution of the Soviet Union, total recorded public expenditures captured over two-thirds of total Gross Domestic Product (GDP). Within the next two years this was reduced to 46 percent of GDP, and by 1998 consolidated budget and extra-budgetary recorded expenditures reached an estimated 39 percent of GDP.

Basic Requirements for Public Participation in Kenya’s Legal Framework

Nizam, Rabya; Muriu, Abraham Rugo; International Budget Partnership
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Trabalho em Andamento
EN_US
Relevância na Pesquisa
56.42%
Kenya has embarked on a highly ambitious decentralization that seeks to fundamentally change the relationship between government and citizens under the 2010 Constitution. The Constitution and new legal framework place a strong emphasis on strengthening public participation. This working paper seeks to distill key provisions in the legislative framework related to transparency, accountability and participation in county government, in particular the planning and budgeting cycle, and present them in a format that is useful for county planners, executive and assembly members. It can be used as a guide for how counties can interface with citizens based on Kenya’s legislative framework.

Uganda - Strengthening the Effectiveness of the Public Investment Program : Public Expenditure Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.45%
To advance the effectiveness of Uganda's public investment program (PIP) improvements can and should be made from the inception of an investment program all the way through its implementation. It is not a question of abandoning the current process but one of adjusting the various stages of the current PIP processes in place such that in particular quality at entry and readiness of investment projects improves, contract management gets strengthened, and above all incentives for implementation are enhanced. The aim of the adjustments to the PIP processes in Uganda is to ensure that the PIP can assist the government to direct resources to those investments that provide the highest economic and social return. The government is advised to revisit the current informational content of the PIP as well as the decision making process of the PIP at each of the phases of the PIP, i.e., preparation, evaluation, and implementation. The remainder of the executive summary will discuss how this can potentially be accomplished. Uganda's economy has grown rapidly over the past 20 years propelled by consistent policy reforms. Annual growth in real Gross Domestic Product (GDP) has averaged 7.4 percent over the 10 years ending in 2009/10...

Public Expenditure Reviews : Progress and Potential; Estudios del gasto publico: logros y posibilidades

Swaroop, Vinaya
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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56.36%
The note reviews the potential of public expenditure reviews as objective analysis of a country's public spending issues, and in advancing the development agenda in the Bank's client countries. It examines the experiences with these reviews, setting the approach for improving them, finding that: most public expenditure reviews define the public sector deficit as the central government deficit, while relevant macroeconomic variables are being ignored; those reviews do not examine the rationale for public intervention, as an analysis on the efficiency of the public budget allocation; do not integrate capital, and recurrent expenditures, thus sidesteps the issue of future recurrent cost implications of the capital budget, introducing uncertainty regarding the sustainability of policies, and projects; and, only a minimal percentage of public expenditure reviews, adequately focus on institutional issues, such as budget management, or incentives in the public sector. The note suggests questioning the exercise of these reviews...

Province of Buenos Aires, Republic of Argentina : Public Financial Management Assessment; Argentina - Provincia de Buenos Aires : evaluación de la gestión de las finanzaspúblicas

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.45%
The assessment for the Province of Buenos Aires was prepared jointly by the Ministry of Finance of the Province of Buenos Aires and the World Bank (WB) on the basis of findings from missions. It seeks to: (i) provide the provincial government with a reference tool for dialogue and action to strengthen their public financial management systems; (ii) assess the province's PFM systems and identify and address their main fiduciary issues, as well as their impact on the implementation of World Bank operations; and (iii) contribute in a broader sense to the dialogue between the Bank and Argentina's national and provincial authorities regarding fiduciary portfolio management and reliance on the country's systems. The assessment was prepared based on the findings of missions that visited Argentina in the period 2006-2009 and is based on 2006 to 2008 fiscal years. It was completed with a closing mission and workshop that took place in La Plata, on June 25, 2012 to incorporate the provincial government comments in the final version.

Practitioners' Toolkit for Agriculture Public Expenditure Analysis; Manuel d'analyse des depenses publiques dans l'agriculture destine aux professionnels

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Pre-2003 Economic or Sector Report
ENGLISH
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This toolkit for analyzing public expenditures in agriculture contributes to a broader effort to enhance the focus, quality, and appropriate scaling of public spending in the sector. More specifically, the toolkit has two goals: to provide checklists for practitioners conducting various kinds of agriculture public expenditure analyses, and to provide selected examples on aspects of the checklist to help guide analysis. The toolkit presents a diversity of approaches and describes experiences both positive and negative in conducting agricultural public spending analyses in different settings and with different objectives. It offers checklists of issues and options, rather than a minimum list of issues to be covered. Needs, existing work time, and budget constraints will likely drive the selection of the checklist topics to be covered in any given analysis of public expenditures. The toolkit is organized to facilitate this selectivity of topic, while maintaining a strategic perspective. The supporting examples draw on numerous analyses of public expenditures in agricultures.

Equatorial Guinea : Public Expenditure Review

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
Relevância na Pesquisa
46.45%
This Public Expenditure Review (PER) is the result of collaboration between the World Bank and the Government of Equatorial Guinea. The main goal of the agreement and this report is to assist the Government of Equatorial Guinea to better implement its National Development Plan (NDP) and meet the challenges of diversifying the economy beyond petroleum production and reducing poverty. The data in this report is based on the available information at the time of preparation (2008 and 2009). Rapidly rising oil income since 1991 has made Equatorial Guinea comparatively wealthy, although poverty reduction has lagged behind. The government is eager to accelerate implementation of the NDP by improving economic governance in the public sector. Indeed, sustainable economic growth, job creation and poverty reduction can only be achieved through productivity increases in the non-oil economy. Incomplete and poor quality economic data has also hindered preparation of this report. Finally, the insufficiency of social sector public expenditures is inconsistent with the NDP's stated goals for economic diversification and poverty reduction.

Mongolia - Consolidating the Gains, Managing Booms and Busts, and Moving to Better Service Delivery : A Public Expenditure and Financial Management Review - Core Report

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment
ENGLISH
Relevância na Pesquisa
46.45%
Mongolia's external economic outlook is dramatically changing as it faces sharp reductions in the copper price, caused by the financial crisis and global downturn. This compels the government now to drastically cut spending to prudently manage the budget. The budget is extremely dependent on mining revenues. Government is taking the right step in proposing a balanced budget for 2009. But further adjustments will be needed given the continuing fall in copper prices. A prudent fiscal stance will also be needed to manage inflation, which accelerated in the past year to over 30 percent. The current situation highlights the need to manage mining revenues better than in recent years. Mongolia saved little during the boom years, but instead dramatically increased expenditures on wages and salaries, and poorly-targeted social transfers. Adopting a multi-year fiscal framework-which enforces saving during the boom years, sets limits to expenditure growth and debt, and ensures transparency to the public-can help. Since much of the past windfall revenues have been spent...

Republic of Panama : Public Expenditure and Financial Accountability; Panama - Informe del desempeno de la gestion de las finanzas publicas (PEFA)

World Bank; Inter-American Development Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH; EN_US
Relevância na Pesquisa
46.46%
Panama's public financial management (PFM) system displays several strengths with respect to the fiscal position, debt management, and payroll administrative controls, but from a systemic perspective budget preparation and budget credibility issues undermine the efficiency of sectoral investment plans and make it difficult to advance on other improvements in the public sector. An efficient and transparent allocation of budgetary resources allows the government to achieve value for money in delivering public services. This assessment is undertaken at the request of the Government of Panama (GoP) which is in the process of reforming and modernizing its public finances, and is therefore interested in establishing both a baseline for future PFM performance measures and the degree of management alignment to internationally accepted best practices. The public expenditure and financial accountability (PEFA) methodology provides relevant information on current management and will allow establishment or adjustment of a reform strategy to improve PFM quality. This PEFA assessment provides a reference and a baseline for two projects and a baseline for the GoP to measure progress of the current reform. The projects are: (i) the program to strengthen fiscal management financed by Inter-American Development Bank (IADB)...

Colombia - National Level Public Financial Management and Procurement Report : Public Financial Management Performance; Colombia - Informe de la gestion financiera publica y sistema de contratacion

World Bank; Inter-American Development Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
ENGLISH
Relevância na Pesquisa
46.46%
This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient allocation of resources, increasing operational efficiency, and fostering transparency. It is expected that the identified opportunities will strengthen further the Government of Colombia's programs of continuous PFM improvement, as provided for under the National Development Plan pillar regarding a state at the service of its citizens: efficient and effective Government. The main challenges cited in the report could also be an important reference to future development plans and PFM reforms. Ensuring the sustainability and trajectory of PFM programs becomes even more critical in the context of public expenditure policies to deal with the current international economic crisis. The study is based on the 28 high-level indicators and 69 individual dimensions that compose the PFM performance measurement framework. Each indicator seeks to measure performance of a key PFM element against a scale from A to D. The highest score is warranted for an individual indicator if the core PFM element meets the relevant objective in a complete...

Global Stock-Take of Social Accountability Initiatives for Budget Transparency and Monitoring : Key Challenges and Lessons Learned

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Knowledge Economy Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.47%
Budgets are key documents that lay out a government's economic priorities in terms of policies and programs. Budget transparency refers to the extent and ease with which citizens can access information about and provide feedback on government revenues, allocations, and expenditures. Budget monitoring entails using such information to analyze, critique, and track government finances in order to provide this feedback. Budget transparency is a prerequisite for public participation and accountability, which are instrumental for a democratic and legitimate budget process. Both budget transparency and monitoring efforts also help remove institutional bottlenecks that result in delayed budget allocations, thereby jeopardizing the delivery of vital services to people. Even though they have a far-reaching impact on the lives of people, opening up budgets beyond the exclusive domain of policy makers and administrators is a relatively recent phenomenon that has gained momentum in the last two decades. The stock taking exercise illustrates the range of mechanisms involved in Budget Transparency and Monitoring (BT&M) in different contexts and demonstrates significant promise of influencing governance processes and outcomes. Finally...