Participação das emendas parlamentares individuais na composição e execução do orçamento da SETHAS/RN nos anos de 2020 e 2021: análise da destinação e aplicação dos recursos

Abstract

The public budget has a prominent role in the public sector, due to its authoritative role in the execution of public policies to meet collective needs and promote social well-being. Individual amendments are basically legal instruments that allow parliamentarians to allocate funds according to their particular interests. Parliamentarians use the amendments to achieve political benefits, aiming to maintain their electoral base and, consequently, a possible reelection in the subsequent election. This research aims to analyze the amount of participation and application of resources arising from individual parliamentary amendments in the budget of the Secretary of State for Labor, Housing and Social Assistance of Rio Grande do Norte (SETHAS/RN) in the years of 2020 and 2021. To achieve the objective, data on the execution of parliamentary amendments of the Financial Management System (SIGEFI) were extracted for the years 2020 and 2021. The results revealed that in quantitative terms the allocation of parliamentary amendments to the budget unit of the SETHAS, represented 15.34% of the initial budget in 2020 and 22.76% in 2021, demonstrating that it does not have a significant participation in this regard. Regarding the budget focused on social assistance actions, parliamentary amendments represented 87.96% in 2020 and 80.73% in 2021, evidencing their expressive participation, being the main means of resources for financing the actions promoted by the secretariat with resources treasury ordinary. With regard to the application of resources, the percentage of amendments carried out in relation to the amendments intended and not relocated was only 12.9% in 2020 and 32.26% in 2021, making it possible to conclude that of the parliamentary amendments destined for the secretariat, there was a decrease in resources actually invested. This research contributes to knowledge about the composition and functioning of the public budget, and the participation of parliamentary amendments to the budget, as well as showing the role of parliamentarians in the budget execution of the amendments.