A tecnologia no setor público

Abstract

he Brazilian budget model is defined in the 1988 Federal Constitution of Brazil. It consists of three instruments: the Pluriannual Plan - PPA, the Law of Directives - LDO and the Annual Budget Law - LOA. Art. 165. Laws initiated by the Executive Branch will establish: I - the multi-annual plan; II - the budget guidelines; III - the annual budgets. The PPA, valid for four years, has the function of establishing the guidelines, objectives and medium-term goals of public administration. It is up to the LDO, annually, to set out the public policies and respective priorities for the following year. The LOA has the main objectives to estimate the revenue and to establish the programming of the expenses for the year financial. Thus, the LDO, when identifying in the PPA the actions that will receive priority in the The following exercise becomes the link between the PPA, which works as a medium-term plan government, and the LOA, which is the instrument that enables the execution of the work of the exercise to which it refers.