ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR

Abstract

This paper describes the elaboration process of the Annual Budget Law Proposal in a Federal Higher Education Institution (FHEI) and the internal procedures adopted from the budget ceiling established by the Ministry of Education. It is a descriptive and analytical research based on a qualitative approach. Thus, the study presents the main instruments which guide the budgetary process in the FHEI at issue: the Multi-annual Plan, the Budget Guidelines Law and the Annual Budget Law. Next, the paper shows the Budget Cycle from the budget formulation to the budget control. The main contributions of this research are the disclosure of a budget management style in an FHEI and the working methods adopted for the elaboration of the Annual Budget Law Proposal which aim to fulfill the legal demands and the internal needs.

Keywords

• public budget
• budget law proposal
• federal higher education institution