Controle social e execução orçamentária: contribuições a habitações de interesse social

Abstract

In modern societies, public budgets has the objective to be an effective planning method. This allows society and supervisory authorities to know what are the intentions of government spending, in order to allow their approval. Otherwise, they serve as an instrument of technical, political and social control. Public administration has the obligation to provide better conditions for everyone, through public services, resources transfer mechanisms or investments. According to the obligation applied to the scope housing presented in Art. 6 of the Federal Constitution of 1988, the federal government does it implementing actions under the National Social Housing System. This is done through the extinct ministry of cities, which is the center of the system. Year by year, resources are predicted in the budget law to finance this system, through the National Social Interest Housing Fund. So, it´s done a study of the resources predicted and spent in the general budget of the Union within the scope of the National Social Interest Housing Fund. It´s realized through collecting informations about the budget predictions throughout the years, their execution and what actions are being executed, besides understanding the reason for possible non-use of allocated resources. Concepts of public administration, public accounting and financial administration are used to support the analyzes. The data are obtained through the resources presented in the annual budget laws from 2014 to 2019 for National Social Interest Housing Fund. In addition are used the data presented in the Federal Government Transparency Portal and the management reports delivered to the Government Accountability Office. Finally, analyzes are carried out on the current situation of the country in housing issues.