Análise quantitativo-qualitativa dos gastos públicos com Cultura no município de Taquaritinga (SP), entre 2005 e 2016.
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Data
2018-03-22
Autores
Martins, Antonio Marcos
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Universidade Estadual Paulista (Unesp)
Resumo
O objetivo deste estudo encontra-se alicerçado na busca por elementos de matriz quantitativo-qualitativa sobre a natureza dos gastos com Cultura no município de Taquaritinga (SP) entre os anos de 2005 e 2016, a partir da análise documental disponível sobre o tema retratado, ou seja, Leis de matriz orçamentária (Lei de Diretrizes Orçamentárias-LDO; Lei Orçamentária Anual-LOA) enquanto estimativas projetadas pelo Poder Executivo Municipal em contrapartida com a efetivação do montante projetado a partir da análise dos gastos ano a ano no recorte proposto. A ferramenta contábil, por nós utilizada, para fazer esse contraponto entre os gastos estimados nas leis orçamentárias e o que foi efetivado será Balanço de Gastos Anuais entre 2005-2016 para o setor da Cultura, fornecido pela Prefeitura Municipal. Os dados quantitativos aferidos servem como subsídio para a construção de padrões qualitativos de aplicação do montante de verbas públicas aplicadas pela Secretaria da Cultura no setor. A análise qualitativa do montante aplicado nos concede indícios, padrões e especificidades sobre a qualidade do gasto e nos permite questionar em quais setores da Cultura os valores foram aplicados. Outro viés utilizado, para a construção de nosso objeto de pesquisa, encontra-se ancorado na produção bibliográfica relacionada à elaboração, implementação e avaliação das políticas públicas, principalmente no tocante ao âmbito municipal. Como escopo almejado, pretendemos contribuir para os estudos que possuem o espaço subnacional ou municipal como foco de atenção, e a análise das políticas públicas, em particular no campo da Cultura, como meta estruturante.
The objective of this study is based on the search for elements of quantitative-qualitative matrix nature of expenses with Culture in the city of Taquaritinga (SP) between the years of 2005 and 2016, based on the documentary analysis on the subject, in other words, Laws of Budgetary Matters (Law of Budgetary Guidelines- LDO; Annual Budgetary Law- LOA) as estimates projected by the Municipal Executive Power in counterpart with the effectiveness of the projected amount from the analysis of expenses year by year in the proposed cut. The accounting tool used by us to make this counterpoint between the expenditures estimated in the budget laws and what was done will be Annual Expenditure Balance between 2005-2016 for the Culture sector, provided by the City Hall. The quantitative data obtained serve as a subsidy for the construction of qualitative standards of application of the amount of public funds applied by the Secretariat of Culture in the sector, consequently the qualitative analysis of the amount applied grants us indications, standards and specificities on the quality of spending and allows us question in which sectors of the culture the values were applied. Another way used for the construction of our research object is anchored in bibliographical production related to the elaboration, implementation and evaluation of public policies, mainly in the municipal scope. As a desired scope, we intend to contribute to the studies that have the subnational or municipal space as the focus of attention, and the analysis of public policies, particularly in the field of Culture, as a structuring goal.
The objective of this study is based on the search for elements of quantitative-qualitative matrix nature of expenses with Culture in the city of Taquaritinga (SP) between the years of 2005 and 2016, based on the documentary analysis on the subject, in other words, Laws of Budgetary Matters (Law of Budgetary Guidelines- LDO; Annual Budgetary Law- LOA) as estimates projected by the Municipal Executive Power in counterpart with the effectiveness of the projected amount from the analysis of expenses year by year in the proposed cut. The accounting tool used by us to make this counterpoint between the expenditures estimated in the budget laws and what was done will be Annual Expenditure Balance between 2005-2016 for the Culture sector, provided by the City Hall. The quantitative data obtained serve as a subsidy for the construction of qualitative standards of application of the amount of public funds applied by the Secretariat of Culture in the sector, consequently the qualitative analysis of the amount applied grants us indications, standards and specificities on the quality of spending and allows us question in which sectors of the culture the values were applied. Another way used for the construction of our research object is anchored in bibliographical production related to the elaboration, implementation and evaluation of public policies, mainly in the municipal scope. As a desired scope, we intend to contribute to the studies that have the subnational or municipal space as the focus of attention, and the analysis of public policies, particularly in the field of Culture, as a structuring goal.
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Gastos públicos, Investimentos públicos, Cultura, Transparência, Taquaritinga (SP), Public expenditures, Public investments, Culture, Transparency