This thesis deals with the financial management of municipalities with a focus on the analysis and implementation of the budget of Chomutov in the years 2010 - 2013. Theoretical part deals with the budget, its structure and classification according to budget classification, and the phases of the budget process. The practical part is focused on the implementation of the budget revenue and expenditure, creation and use of funds, and an overall assessment of financial management, including the financing of Chomutov in the monitored period.

The purpose of this thesis is to test the hypothesis if the Czech budget deficit bias is built into the budget process and if the public finance reform in 2004 improved the quality of this process. The analysis reveals that implementation of the reform measures, such as medium-term expenditure framework is not very successful. The introduction of the programme budgeting is not completed too and the room for use of undesirable methods of budgeting still exist. The thesis is also focused on identifying problematic aspects of budget process, such as "pork barrel spending" and non-functioning control mechanism performed by Chamber of Deputies of the Parliament and Supreme Audit Office. The possibility of implementing of the "balanced budget rule" is discussed in the final part this thesis.

A presente pesquisa tem como objetivo geral analisar a procedimentalização nos Conselhos Municipais de Políticas Públicas, isto é, analisar o regime jurídico dos procedimentos administrativos aplicáveis aos Conselhos, bem como o modo de participação dos Conselhos no processo orçamentário municipal de São Paulo. Embora existam há mais de duas décadas, a revisão da literatura indica que os Conselhos em geral têm se destacado mais como instâncias de fiscalização do que de planejamento de políticas públicas. Como objetivos específicos, a pesquisa pretendeu averiguar a adequação dos procedimentos administrativos que regem o Conselho Municipal de Habitação de São Paulo (CMH) e analisar sua participação no processo orçamentário municipal com base na Análise de Conteúdo das Atas de Reunião de 2003 a 2015. Como resultado, a pesquisa identificou que o CMH não elaborou nem aprovou, desde o início, nenhuma das propostas orçamentárias (PPA, LDO e LOA) do Fundo Municipal de Habitação (FMH), nas quais se formalizam as diretrizes, metas, programas habitacionais e planos de aplicação de recursos do Fundo, ao contrário do que dispõe a Lei Municipal 13.425/02. Na fase de execução orçamentária, foi possível perceber que o Conselho tem atuado, quase exclusivamente, como agente gestor do Fundo, apreciando e aprovando previamente as propostas de operações (projetos e atividades) a implementar. Além disso, a pesquisa evidenciou que o processo decisório do CMH tem se desenvolvido sem o necessário esclarecimento e sem a adequada instrução processual, principalmente, no que diz respeito ao direito à ampla defesa e à produção de provas pelos conselheiros. A pesquisa concluiu que o CMH deveria agir, com maior ênfase, no planejamento e elaboração das propostas orçamentárias na fase de elaboração da política pública; e como órgão de fiscalização, monitoramento e avaliação na fase de implementação da política pública, estas, afinal, sua vocação institucional; ao invés de atuar como agente operador do Fundo, que pressupõe competências legais e administrativas estranhas ao Conselho. / This research has the general objective of analyzing the proceduralization in the Municipal Public Policy Councils, it means, analyze the legal regime of administrative procedures of Councils as well as the mode of participation of the Councils in the São Paulos municipal budget process. Although there are more than two decades, the literature review indicates that the Councils in general have stood out more as supervisory bodies than in the public policy planning. As specific objectives, the research intended to verify the adequacy of the administrative procedures governing the Conselho Municipal de Habitação de São Paulo (CMH ) and analyze their participation in municipal budgeting process based on the Content Analysis of the Minutes of Meetings of 2003-2015. As result, the survey also found that the CMH, since the beginning, did not made or approved none of the budget proposals (PPA, LDO and LOA) of Fundo Municipal de Habitação (FMH), in which the guidelines, goals, housing programs and plans application of Fund are formalized, against the Municipal Law 13,425/02. In the budget execution phase, was possible to realize that the CMH has worked almost exclusively as Fund manager agent, appreciating and previously approving the concrete operations (projects and activities) to implement. In addition, the research showed that the CMH\'s decision-making process has not been observing the proper right of notice and comment, especially about the right to comment and offer evidences by the counselors. The research concluded that the CMH should act with greater emphasis in the planning and preparation of the budget proposals at the stage of elaboration of public policies; and as a supervisory body, monitoring and evaluation at the implementation phase of public policy, these, after all, your institutional vocation; instead of acting as manager agent of the Fund, which presupposes legal and administrative expertise out of the Council.

A presente pesquisa tem como objetivo geral analisar a procedimentalização nos Conselhos Municipais de Políticas Públicas, isto é, analisar o regime jurídico dos procedimentos administrativos aplicáveis aos Conselhos, bem como o modo de participação dos Conselhos no processo orçamentário municipal de São Paulo. Embora existam há mais de duas décadas, a revisão da literatura indica que os Conselhos em geral têm se destacado mais como instâncias de fiscalização do que de planejamento de políticas públicas. Como objetivos específicos, a pesquisa pretendeu averiguar a adequação dos procedimentos administrativos que regem o Conselho Municipal de Habitação de São Paulo (CMH) e analisar sua participação no processo orçamentário municipal com base na Análise de Conteúdo das Atas de Reunião de 2003 a 2015. Como resultado, a pesquisa identificou que o CMH não elaborou nem aprovou, desde o início, nenhuma das propostas orçamentárias (PPA, LDO e LOA) do Fundo Municipal de Habitação (FMH), nas quais se formalizam as diretrizes, metas, programas habitacionais e planos de aplicação de recursos do Fundo, ao contrário do que dispõe a Lei Municipal 13.425/02. Na fase de execução orçamentária, foi possível perceber que o Conselho tem atuado, quase exclusivamente, como agente gestor do Fundo, apreciando e aprovando previamente as propostas de operações (projetos e atividades) a implementar. Além disso, a pesquisa evidenciou que o processo decisório do CMH tem se desenvolvido sem o necessário esclarecimento e sem a adequada instrução processual, principalmente, no que diz respeito ao direito à ampla defesa e à produção de provas pelos conselheiros. A pesquisa concluiu que o CMH deveria agir, com maior ênfase, no planejamento e elaboração das propostas orçamentárias na fase de elaboração da política pública; e como órgão de fiscalização, monitoramento e avaliação na fase de implementação da política pública, estas, afinal, sua vocação institucional; ao invés de atuar como agente operador do Fundo, que pressupõe competências legais e administrativas estranhas ao Conselho. / This research has the general objective of analyzing the proceduralization in the Municipal Public Policy Councils, it means, analyze the legal regime of administrative procedures of Councils as well as the mode of participation of the Councils in the São Paulos municipal budget process. Although there are more than two decades, the literature review indicates that the Councils in general have stood out more as supervisory bodies than in the public policy planning. As specific objectives, the research intended to verify the adequacy of the administrative procedures governing the Conselho Municipal de Habitação de São Paulo (CMH ) and analyze their participation in municipal budgeting process based on the Content Analysis of the Minutes of Meetings of 2003-2015. As result, the survey also found that the CMH, since the beginning, did not made or approved none of the budget proposals (PPA, LDO and LOA) of Fundo Municipal de Habitação (FMH), in which the guidelines, goals, housing programs and plans application of Fund are formalized, against the Municipal Law 13,425/02. In the budget execution phase, was possible to realize that the CMH has worked almost exclusively as Fund manager agent, appreciating and previously approving the concrete operations (projects and activities) to implement. In addition, the research showed that the CMH\'s decision-making process has not been observing the proper right of notice and comment, especially about the right to comment and offer evidences by the counselors. The research concluded that the CMH should act with greater emphasis in the planning and preparation of the budget proposals at the stage of elaboration of public policies; and as a supervisory body, monitoring and evaluation at the implementation phase of public policy, these, after all, your institutional vocation; instead of acting as manager agent of the Fund, which presupposes legal and administrative expertise out of the Council.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-08-25T11:59:57Z No. of bitstreams: 1 Rodrigo Soares Lelis Gori_.pdf: 3233868 bytes, checksum: 85348cf4692a41fcec31474ebaaed132 (MD5) / Made available in DSpace on 2016-08-25T11:59:57Z (GMT). No. of bitstreams: 1 Rodrigo Soares Lelis Gori_.pdf: 3233868 bytes, checksum: 85348cf4692a41fcec31474ebaaed132 (MD5) Previous issue date: 2016-07-15 / Nenhuma / As Instituições Federais de Ensino buscam, constantemente, implementar avanços em um de seus principais instrumentos de planejamento e controle, o orçamento público anual. Em vista da natureza e das características especiais destas instituições, o seu processo orçamentário se reveste de especificidades e exige estudos e análise para melhor compreensão desse fenômeno. Surge, então, como um instrumento de auxílio na gestão orçamentária a avaliação de desempenho através de indicadores. A pesquisa avança para a proposição de um modelo que melhor trate o objeto deste estudo. Logo, para a realização deste trabalho, foi utilizada a DSR como método de pesquisa, apoiada pelo método AHP. Assim, o presente estudo se propôs a desenvolver um modelo de distribuição de recursos orçamentários, baseado em indicadores de desempenho para as unidades de ensino que compõem um Instituto Federal de Educação, Ciência e Tecnologia. A instituição escolhida localiza-se na região Norte. O modelo proposto foi aplicado no processo de distribuição de orçamento para oito unidades que compõem a referida instituição, adotando dois critérios, número de discentes regularmente matriculados e a avaliação de indicadores de desempenho. Três etapas integradas entre si, mas com finalidades diferentes estruturam o modelo proposto. A primeira etapa do modelo consiste na avaliação dos indicadores de desempenho, por meio do método AHP, indicadores estes selecionados por um grupo de nove especialistas. A segunda etapa consiste na obtenção de uma pontuação para cada unidade de ensino da instituição pesquisada, de acordo com a avaliação dos indicadores de desempenho. A terceira e última etapa consiste na definição de um peso para cada unidade de ensino para aplicação no orçamento de 2016 da instituição. Como principal resultado, verificou-se que o modelo proposto, quando comparado com o modelo atual, imprime uma nova postura no processo orçamentário da instituição, implementando mecanismos que permitem valorizar o esforço acadêmico de suas unidades através do uso dos indicadores de desempenho, proporcionando uma equalização entre as unidades que compõem a instituição. / Federal Education Institutions constantly seek to implement advances in one of their main planning and control tools, which is the annual public budget. Due to their nature and special features the institutions’ budget process is very specific, so it demands studies and analysis in order to better understand this phenomenon. As a result of this, and like an aid in budget management, arises the performance evaluation through indicators. The research goes forward for the proposition of a model that better addresses the subject of this study. So, to accomplish this work, it was used the DSR (Design Science Research) as the research method which was supported by AHP (Analytic Hierarchy Process). Thus, the present study had as its proposal to develop a distribution model of budget resources, based on performance indicators for the teaching units that comprise a Federal Institute of Education, Science and Technology. The chosen institution is located in the North of Brazil. The proposed model was applied on the budget allocation process in eight units that are part of the institution mentioned above. Two criteria were adopted: the number of enrolled students and the performance indicators evaluation. Three integrated steps, but with different purposes, have structured the proposed model. The first step consists in the performance indicators evaluation, through the AHP method; such indicators were selected by a group of nine experts. The second step consists in obtaining a score for each teaching unit of the researched institution, according to the assessment of performance indicators. The third and final step consists in defining a weight for each teaching unit for using in the 2016 budget of the institution. As the main result, it was found out that the proposed model, when compared to the current one, presents a new approach in the institution budget process, implementing tools that enhance the academic effort of its units by using the performance indicators, providing equalization between the units that comprise the institution.

<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo / s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo / s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>

<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo / s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo / s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>

Thesis (Ph.D.)--Public Policy, Georgia Institute of Technology, 2008. / Committee Chair: Willoughby, Katherine; Committee Member: Eger, Robert; Committee Member: Kingsley, Gordon; Committee Member: Sjoquist, David; Committee Member: Wallace, Sally.

South Africa started the Women’s Budget Initiative in 1995 as part of its commitment to meeting its gender equality objectives and gender mainstreaming. However, in later years, research has found that government Gender Responsive Budgeting or GRB initiatives in South Africa are either dormant or dead. There is a range of reasons for this and some of them are not directly related to gender budgets or even gender. Research has shown that perhaps the greatest weakness is the lack of advocacy. From the review of existing literature, it is clear that there is a need for strong alliances between key stakeholders, which are Parliament, non-governmental organisations, academics, United Nations and the media to sustain the momentum of the gender budget process. Capacity building and training are also important for budget officers, civil society, national and local parliamentarians, given the low level of skilled financial personnel in municipalities. The availability of adequate sex-disaggregated data is an important success factor for municipalities so that they can deliver services equitably to their communities. This research is exploratory in nature and focuses on assessing GRB in one of South Africa’s largest urban municipalities. It also reviewed the 2012/13 Integrated Development Plan through a focus on health, housing infrastructure, safety and security and education. These are some of the wellknown variables to ease the plight of the poor and are good quality of life indicators for men, women, boys and girls. The research method that has been used in this research is both qualitative and quantitative. This study has found that there is no clear co-coordinated plan for the implementation of GRB in this metropolitan municipality. The lack of resources is also seen as the main challenge to GRB in this metropolitan municipality. / Public Administration / M.P.A.

Masters in Public Administration - MPA / Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality’s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General’s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities. / South Africa