Análise da sensibilidade da primeira infância no orçamento do município de Fortaleza – Ceará

Abstract

Early childhood begins during pregnancy and extends until the age of six, representing a crucial period for human development and for reducing social inequalities. In this context, monitoring public resources allocated to this stage becomes essential. Therefore, this dissertation aims to analyze budgetary sensitivity related to early childhood in the Municipality of Fortaleza, Ceará, during the period from 2022 to 2024. The analysis seeks to assess the allocation and financial execution of actions directed toward this age group, as well as to improve monitoring and evaluation methodologies. This is documentary research, which uses as sources the Annual Budget Laws (LOA) from 2022 to 2024, the Early Childhood Budget (OPI) reports, and data provided by the Municipal Secretariat of Planning, Budget, and Management (SEPOG). The adopted methodology involved coding expenditures by function, subfunction, program, and subproduct, distinguishing between exclusive and non-exclusive spending directed toward early childhood. Non-exclusive expenditures were weighted according to the percentage of the population aged 0 to 6 years (8.26%, IBGE 2022). Additionally, data from municipal departments and content analysis were incorporated. The results indicate a significant increase in resources allocated to early childhood in Fortaleza, Ceará, during the analyzed period. However, the study also reveals challenges in monitoring public expenditures, both exclusive and non-exclusive, related to early childhood. It concludes that, although there have been advances in budget allocation in Fortaleza, it is still necessary to improve mechanisms of traceability, standardization, and control of the executed amounts to ensure greater effectiveness and transparency in public policies aimed at early childhood.