Gestão orçamentária em organizações públicas: um estudo de caso no Tribunal Superior do Trabalho - TST do exercício financeiro de 2014

Abstract

The Public Budget is the instrument that the public manager uses to carry out his functions, reflecting the capacity and quality of planning and public management in its universality. Thus, the purpose of this study is to analyze and contrast the theory relevant to the theme with the dynamics of public agency in question, which is the body of the Labor Justice, revealing himself in a large organization with jurisdiction throughout the national territory, and analyze the results of budget management in the year 2014, detecting whether or not there was a good management. Using a survey of exploratory and documentary, we carried out a theoretical compendium on the subject on the public budget, listing the evolution of same, as well as its principles, the planning instruments, and the budgeting cycle, using books, laws, manuals, among others, with the goal of achieving essential information that they base for the realization of the case study. As a result, it was verified that the way the budget of the organ is managed resembles what was presented in the theoretical framework, and that the organization seeks satisfactory results, promoting a quality planning so that the consequent execution reflects what was foreseen. Finally, it was concluded that budgetary management in the public sphere is subject to the relevant Legislation, demonstrating that the study on the subject is quite complex and broad, since the Brazilian Legislation undergoes many changes in the course of time, and it has been confirmed that there was an effective management.