Diagnóstico participativo do processo de planejamento e da execução orçamentária do MPF/ES

Abstract

This research addresses the importance of budget execution in the process of carrying out basic costing activities in a federal public institution, especially in a context of budget cuts. It proposes to elaborate a participatory diagnosis of the planning process and budget execution, focusing on the case of the Federal Public Prosecutor in Espírito Santo (MPF-ES), with proposals for improvements in these procedures. Through a theoretical study based on two pillars: the federal public budget and the participatory planning methodologies - Situational Strategic Planning (PES) associated with the ZOPP method, we conducted a questionnaire, semi-structured interviews, document analysis and workshops with the leaders. of the planning process and budget execution. To achieve the proposed objective, the research was delimited by the phases: a) stakeholder analysis - to know the expectations, interests and difficulties that each one of them has in this project; b) construction of the problem tree - with its causes and its effects; c) analysis of the objectives - from the description of the future situation that will be achieved with the solution of the problems pointed out in the previous phase; d) analysis of alternatives to identify the solutions that will form the basis for the project strategy, which, in the practical field, culminated in the e) elaboration of four action plans, using the 5W2H tool to reach the general objective. The tool available to budget co-managers was found to be difficult to handle. Possibilities for dialogue between the actors of the process were observed, which demonstrated that there is satisfaction in working with the budget. It was concluded that the ZOPP method proved to be effective because it is flexible and its visualization allows a quick understanding of the problem, its causes and its effects, by the interlocutors, allowing the elaboration of collectively constructed plans to improve the budget process