SMALL MUNICIPALITIES PLANNING PROCESS IN SAO PAULO STATE
DOI:
https://doi.org/10.11606/rco.v10i26.111202Keywords:
public planning, public budget, public finance, budgetary reforms, municipalities.Abstract
This article discusses the planning process in small municipalities from state of São Paulo. The current stage of planning was observed through an online survey on civil servants in charge of planning functions from a sample of 65 municipalities up to 50 thousands inhabitants. The results indicate for the analysed municipalities that the program-based budget, which would be an improvement as a driver to cost efficiency evaluation, it is not effectively implemented, and the programs and indicators seems to just comply with courts’ requirements. In general, the budget is centrally proposed by the accountant, who runs the planning process as an operational routine (not strategically oriented), and does not count on the secretariats’ and the remaining agencies’ contributions. The legislative participation is also modest, and the city councils do not review or propose amendments to the budget offered by the local government. However, there are improvements in the process as the incipient use of performance indicators.
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