Banca de DEFESA: Marcelle Alves de Santana

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Marcelle Alves de Santana
DATE: 09/01/2023
TIME: 17:00
LOCAL: Ambiente virtual Teams
TITLE:

The dynamics of the golden rule and the primary result target: an analysis of budgetary effects on the Brazilian army

KEY WORDS:

Golden Rule; Primary Result Target; Brazilian Army; National Defense.

PAGES: 204
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study was conceived as a consequence of the importance of fiscal rules, specifically the Golden Rule and the Primary Result Target, for the balance of the Federal Government's public accounts and for the budget made available to the activities of public organizations such as the Brazilian Army. With the general objective of investigating the relationship of the Brazilian Army's budget execution with the Golden Rule and with the Primary Result Goal in the period from 2000 to 2021, a documentary and bibliographic survey was established, as well as quantitative and qualitative analyzes on the budget and the budget execution of the Armed Force in question. Regarding the management of the Golden Rule, conditional schedules present in the authorized budgets for the Force in the years 2020 and 2021 were identified, in order to defray expenses with personnel expenses and other current expenses, which could impact their planning given the unpredictability and uncertainty of this budget variable, reflecting on the Force's actions with society. As for the mechanics of the Primary Result Target and in view of the risk that the contingencies represent to the institution's activities, reverberating in the services related to National Defense, a process of rigidity of the Force's budget structure was visualized in recent years, which can represent, by hypothesis, a measure of protection in relation to the constant limitations of commitment imposed by the Federal Government throughout each financial year. Still on the mechanics of this fiscal rule, there was a concentration of commitments issued in the last semesters and quarters as a result of government management materialized by the contingency decrees, which would have the potential to influence the contracting of the Force and the registered remaining payables. In addition, a moderate correlation was observed between annual, semi-annual and quarterly budget execution and the entry of unprocessed payables.

BANKING MEMBERS:
Interno - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Interno - 882332 - EVALDO CESAR CAVALCANTE RODRIGUES
Externa à Instituição - KERLA MATTIELLO - UEM
Presidente - 2571490 - MARCELO DRIEMEYER WILBERT