M. Tech. (Department of Business Administration, Faculty of Management Sciences), Vaal University of Technology. / South African government departments, through the relevant executing authority, are required to develop strategic plans in terms of the Public Service Amendment Act (Act No. 30 of 2007) and Public Finance Management Amendment Act (Act No. 29 of 1999). In terms of Treasury Regulation, 2005 section 6, the government departments are further required to comply with budgetary requirements. The key question in this research was to what extent is the strategic planning process aligned to the budgeting process. In light of the research question, the research objective was to investigate the alignment of the strategic planning and budgeting processes in the selected national government departments. In order to achieve the aforementioned research objective, structured questionnaires were distributed to 300 senior managers in the selected government departments of which 203 were completed and retrieved. The government departments that participated in the study were selected using the non-probability convenient sampling technique. A quantitative approach was followed, in which case a survey was used to garner data, which were analysed using statistical analytical methods, such as the means, standard deviations, exploratory factor analysis, correlation analysis and regression analysis. The five factors of strategic planning were extracted from the strategic planning questionnaire data and were coined strategic analysis and assessment (SAA), environmental impact assessment (EIA), goal setting (GS), responsibilities and resource allocation (RRA), and information system (IS). Correlation analysis indicated that there was a positive relationship between the five factors of the strategic planning process and the budgeting process. The regression analysis results confirmed the existence of a predictive relationship between the five factors of strategic planning and the budgeting process. The conclusion from this finding confirmed the alignment of strategic planning with the budgeting process in the selected national government departments. The internal consistency of the measuring instrument was tested by means of Cronbach’s alpha coefficient, while its validity was measured using face validity, content validity, construct validity, convergent validity and predictive validity. In spite of the positive correlation and regression analyses, recommendations were made to improve the strategic planning and budgeting processes.

No description available.

In a well-functioning medicine supply chain management system, procurement forms an integral part that needs to be closely monitored and integrated with other functions. Good procurement practices in the public health sector ensure that good quality efficacious medicines are distributed in the country in the right quantities and at reasonable costs. Pharmaceutical procurement is a major determinant of drug availability and total health costs. It is indicated that medicine expenditure represents the single largest expenditure after salaries and accounts for approximately 20 to 40% of the total healthcare budget, and up to 90% of household budgets in the Sub-Saharan region (MSH, 2012:1). Moreover, effective and efficient public sector procurement systems are essential for the achievement of millennium development goals and the promotion of sustainable development (WHO, 2011:2). The general aim of the study was to evaluate the current status of procurement and supply chain management systems in the public healthcare hospitals in Lesotho. The study set out to understand the policies, guidelines and practices governing medicine procurement in the public hospitals in Lesotho, and also to outline the impact of procurement activities on the overall operation and effectiveness of the healthcare services. A descriptive, cross-sectional study was conducted, focusing on all levels of medicine procurement and supply management systems in all public hospitals in Lesotho. The study period stretched over nine months, from January 2014 to September 2014. The study population was inclusive of 17 public healthcare hospitals in the country and the central medical store (CMS). The findings revealed that all hospitals studied (n=17) perform the functions of selection, procurement, quantification, ordering, inventory management, distribution as well as utilisation. Although an essential medicine list (EML) and standard treatment guidelines (STGs) are available for use, public hospitals do not adhere to the use of EML and STGs for medicine procurement (n=17). Therefore, procurement is not limited to medicines on the EML, it is based on the intensity of healthcare services provided, and public hospitals often request medicines that do not occur on the EML, but are necessary to address the different diseases and public health priorities in respective facilities. According to the Ministry of Health, all public facilities are mandated to procure medicines from the CMS. Public hospitals use their allocated funds for medicine to buy from the CMS, which will, in turn, procure medicines on behalf of the government and distribute to the hospitals as per request, since procurement is pooled at a central level (MOH, 2011:62). However, it was observed that only government facilities (n=11) procure medicines from the CMS only. Facilities that are owned by the Christian health association of Lesotho (CHAL) procure medicines from other places concurrently (n=6). Moreover, CHAL hospitals (n=6) indicated that they are not fully mandated to procure medicines only from the CMS; they can also procure from other agencies based on stock-outs at the CMS, price differences and urgency of obtaining the medicines required. Therefore, procurement practices at government and CHAL hospitals are not similar. The total expenditure on medicines for government hospitals was 7 088 754.50 Maloti and 121 338 713.05 Maloti in the years 2010/2011 and 2011/2012, respectively. The total expenditure for CHAL hospitals was 2 520 590 Maloti and 3 577 360 Maloti in 2010/2011 and 2011/2012, respectively. According to the findings, variance of budget and expenditure for government hospitals were 15 623 446.50 Maloti in 2010/2011 and 9 490 341.22 Maloti in 2011/2012. Variance of the budget and expenditure for CHAL Hospitals were 912 570 million Maloti in 2010/2011 and 922 640 million Maloti in 2011/2012. Most hospitals showed a variance of above 50% in 2010/2011. However, in 2011/2012, a shift pattern was observed indicating an improvement in the utilisation of funds allocated. This shift pattern may indicate a possible improvement in procurement practices, including the quantification and budgeting and commitment to procurement plans. Pharmaceutical management systems require sound policies and a legal framework that will provide a solid foundation for the systems. It is equally important that these policies and regulations are periodically updated to ensure that they address the current health situation in the country and are in line with international standards (MSH, 2012:4). However, some documents are very outdated, and therefore they do not reflect the current health situation in the country as well as procurement trends internationally, and these include national medicine policy, EML and STGs. In conclusion, the medicine procurement system in public hospitals should be strengthened and should incorporate continuous supportive supervision in order to facilitate and encourage adherence to good procurement practices, and therefore the constant availability of good quality, cost-effective essential medicines in the country. / MPharm (Pharmacy Practice), North-West University, Potchefstroom Campus, 2015

In a well-functioning medicine supply chain management system, procurement forms an integral part that needs to be closely monitored and integrated with other functions. Good procurement practices in the public health sector ensure that good quality efficacious medicines are distributed in the country in the right quantities and at reasonable costs. Pharmaceutical procurement is a major determinant of drug availability and total health costs. It is indicated that medicine expenditure represents the single largest expenditure after salaries and accounts for approximately 20 to 40% of the total healthcare budget, and up to 90% of household budgets in the Sub-Saharan region (MSH, 2012:1). Moreover, effective and efficient public sector procurement systems are essential for the achievement of millennium development goals and the promotion of sustainable development (WHO, 2011:2). The general aim of the study was to evaluate the current status of procurement and supply chain management systems in the public healthcare hospitals in Lesotho. The study set out to understand the policies, guidelines and practices governing medicine procurement in the public hospitals in Lesotho, and also to outline the impact of procurement activities on the overall operation and effectiveness of the healthcare services. A descriptive, cross-sectional study was conducted, focusing on all levels of medicine procurement and supply management systems in all public hospitals in Lesotho. The study period stretched over nine months, from January 2014 to September 2014. The study population was inclusive of 17 public healthcare hospitals in the country and the central medical store (CMS). The findings revealed that all hospitals studied (n=17) perform the functions of selection, procurement, quantification, ordering, inventory management, distribution as well as utilisation. Although an essential medicine list (EML) and standard treatment guidelines (STGs) are available for use, public hospitals do not adhere to the use of EML and STGs for medicine procurement (n=17). Therefore, procurement is not limited to medicines on the EML, it is based on the intensity of healthcare services provided, and public hospitals often request medicines that do not occur on the EML, but are necessary to address the different diseases and public health priorities in respective facilities. According to the Ministry of Health, all public facilities are mandated to procure medicines from the CMS. Public hospitals use their allocated funds for medicine to buy from the CMS, which will, in turn, procure medicines on behalf of the government and distribute to the hospitals as per request, since procurement is pooled at a central level (MOH, 2011:62). However, it was observed that only government facilities (n=11) procure medicines from the CMS only. Facilities that are owned by the Christian health association of Lesotho (CHAL) procure medicines from other places concurrently (n=6). Moreover, CHAL hospitals (n=6) indicated that they are not fully mandated to procure medicines only from the CMS; they can also procure from other agencies based on stock-outs at the CMS, price differences and urgency of obtaining the medicines required. Therefore, procurement practices at government and CHAL hospitals are not similar. The total expenditure on medicines for government hospitals was 7 088 754.50 Maloti and 121 338 713.05 Maloti in the years 2010/2011 and 2011/2012, respectively. The total expenditure for CHAL hospitals was 2 520 590 Maloti and 3 577 360 Maloti in 2010/2011 and 2011/2012, respectively. According to the findings, variance of budget and expenditure for government hospitals were 15 623 446.50 Maloti in 2010/2011 and 9 490 341.22 Maloti in 2011/2012. Variance of the budget and expenditure for CHAL Hospitals were 912 570 million Maloti in 2010/2011 and 922 640 million Maloti in 2011/2012. Most hospitals showed a variance of above 50% in 2010/2011. However, in 2011/2012, a shift pattern was observed indicating an improvement in the utilisation of funds allocated. This shift pattern may indicate a possible improvement in procurement practices, including the quantification and budgeting and commitment to procurement plans. Pharmaceutical management systems require sound policies and a legal framework that will provide a solid foundation for the systems. It is equally important that these policies and regulations are periodically updated to ensure that they address the current health situation in the country and are in line with international standards (MSH, 2012:4). However, some documents are very outdated, and therefore they do not reflect the current health situation in the country as well as procurement trends internationally, and these include national medicine policy, EML and STGs. In conclusion, the medicine procurement system in public hospitals should be strengthened and should incorporate continuous supportive supervision in order to facilitate and encourage adherence to good procurement practices, and therefore the constant availability of good quality, cost-effective essential medicines in the country. / MPharm (Pharmacy Practice), North-West University, Potchefstroom Campus, 2015

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: Since the early 1990’s shortly after Namibia gained independence, the Namibian financial industry has gone through substantial changes. New bank legislation and regulatory requirements were introduced and the market broadened to include blacks who were excluded from the formal banking services. Customers gained more bargaining power, competition intensified, international scrutiny intensified and customers now demand more sophisticated products and quality service. The Namibian banking and financial industry is relatively well developed in terms of service institutions and instruments. Like most developing countries, the financial and banking industry is made up of formal and informal sectors. The formal sector consists of the central bank, commercial banks, development financial institutions (Development Bank of Namibia), insurance companies and the stock exchange, while the informal sector comprises mainly of micro lenders. The Namibian banking industry comprises of four commercial banking groups of which FNB Namibia is the market leader, as can be seen in this paper. The BEE (Black Economic Empowerment) partnership has also enabled FNB to venture into areas that were previously unbanked or under banked. The focus has shifted from urban centres to rural areas. The financial services industry has prospects to grow given the economic, political and environmental stability in Namibia. However, the Namibian economy is not immune to the external forces responsible for the global economic slowdown. This economic slowdown affects food, oil and energy prices, which in turn affect the performance and profitability of FNB Namibia. In addition to this, an entry of two commercial banks (ABSA and PHB Bank) is underway, which will erode FNB’s profits and reduce market share. The purpose of this research was to analyse and assess the alignment of the strategic planning and budgeting process within FNB Namibia. It further intends to establish how best this management model is able to cope with the fast changing environmental and business landscape. The research also explores an alternative strategic planning and budgeting approach that will promise to create and improve shareholder value. The research focuses on the experience of FNB Namibia Holdings Limited, which operates in the banking and financial industry. The FNB Group was traditionally a banking institution with its primary focus on retail banking and asset financing in the higher end of the market. The strategic goals of the Group are based on three pillars, i.e. People, Customer and Efficiencies. The Group seeks to achieve its mandate based on these pillars and through innovation and value adding partnerships. An overview of the banking industry as well as the governing structures of FNB and the entire banking industry is provided. The external and internal business environment has an impact on the operations of FNB, both negative and positive. Therefore an environmental analysis on the basis of the political, economic, social, technological and environmental aspects was done. A detailed historical perspective was provided, which also provided the context of the transformation that took place in the discipline of strategic planning and budgeting. The Beyond Budgeting management model that is based on devolved leadership was explored and recommended as an alternative to the traditional command and control model. The devolved leadership principles empower the frontline managers and allow decision making to be made at customer contact. The move from the traditional strategic planning and budgeting model to Beyond Budgeting will require a systems transformation and not only a change in some part. To understand FNB’s management model, the Biomatrix systems thinking approach is recommended to analyse the underlying processes in accordance with the seven perspectives of organisation, i.e. ethos, environment, aims, structure, process, resources and governance. The analysis of FNB along these seven perspectives will ensure that strengths and weaknesses are identified in the whole system (company) and that the people in the company are well prepared for change. The Balanced Scorecard was also explored and recommended as a tool to improve strategy implementation and a tool to communicate the strategy to the rest of the company. Conclusions were drawn from the research and some recommendations were made for the transformation of the FNB management model and the implementation thereof. / AFRIKAANSE OPSOMMING: Sedert die vroeë 1990’s en kort nadat Namibië onafhanklikheid verkry het, het die Namibiese finansiële bedryf aansienlike veranderinge beleef. Nuwe bankwetgewing en reguleringsvereistes is ingestel en die mark het breër geword om swart mense in te sluit, nadat hulle voorheen van die formele bankdienste uitgesluit was. Kliënte het groter onderhandelingsmag verkry, mededinging het intensiewer geword, die internasionale soeklig het feller geword en kliënte vereis nou meer gesofistikeerde produkte en gehaltediens. Die Namibiese bank- en finansiële bedryf is relatief goed ontwikkel ten opsigte van diensinstellings en –instrumente. Soos in die meeste ontwikkelende lande bestaan die finansiële en bankindustrie uit formele en informele sektore. Die formele sektor bevat die sentrale bank, handelsbanke, ontwikkelings-finansiële instellings (Ontwikkelingsbank van Namibië), versekeringsmaatskappye en die aandelebeurs, terwyl die informele sektor hoofsaaklik uit mikroleners bestaan. Die Namibiese bankwese omvat vier handelsbankgroepe waarvan FNB Namibia die markleier is, soos uit hierdie navorsing afgelei kan word. Die SEB-vennootskap (Swart Ekonomiese Bemagtiging) het FNB ook in staat gestel om toegang te verkry tot areas waar daar voorheen geen of te min bankbedrywighede was. Die fokus het van stedelike na landelike gebiede verskuif. Die finansiëledienstebedryf het groeivooruitsigte gegewe die ekonomiese, politieke en omgewingstabiliteit in Namibië. Die Namibiese ekonomie is egter nie immuun teen die eksterne magte wat verantwoordelik is vir die wêreldwye ekonomiese verlangsaming nie. Hierdie ekonomiese verlangsaming het ‘n uitwerking op die prys van voedsel, olie en energie, wat op hulle beurt die prestasie en winsgewendheid van FNB Namibia beïnvloed. Daarbenewens word die toetrede van twee ander handelsbanke (ABSA en PHB Bank) verwag, wat FNB se wins verder sal inkort en sy markaandeel sal verminder. Die doel van hierdie navorsing is om te ontleed en te beoordeel of die strategiese beplannings- en die begrotingsproses binne FNB Namibia met mekaar belyn is. Dit het verder ten doel om te bepaal hoe hierdie bestuursmodel die vinnig veranderende omgewings- en sakelandskap ten beste kan hanteer. Die navorsing ondersoek ook ‘n alternatiewe benadering tot strategiese beplanning en begroting met die oog op die skepping en verbetering van aandeelhouerswaarde. Die navorsing fokus op die ondervinding van FNB Namibia Holdings Ltd, wat in die bank- en finansiële nywerheid bedryf word. Die FNB Groep was tradisioneel ‘n bankinstelling met sy primêre fokus op kleinhandelbankwese en batefinansiering in die hoër gedeelte van die mark. Die strategiese doelwitte van die Groep is gebaseer op drie pilare, nl. Mense, Kliënt en Vaardighede. Die Groep wil sy mandaat bereik gebaseer op hierdie pilare en deur innovering en waardetoevoegende vennootskappe. ‘n Oorsig van die bankwese asook die bestuurstrukture van FNB en die totale bankindustrie word voorsien. Die eksterne en interne sakeomgewing het ‘n impak op die bedryf van FNB, beide negatief en positief. Daar is dus ‘n omgewingsontleding op die basis van die politieke, ekonomiese, sosiale, tegnologiese en omgewingsaspekte uitgevoer. ‘n Gedetailleerde historiese perspektief word gegee, wat ook die konteks voorsien vir die transformasie wat plaasgevind het in die dissiplines van strategiese beplanning en begroting. Die Beyond Budgeting-bestuursmodel, gebaseer op die afgewentelde leierskap is ondersoek en word aanbeveel as ‘n alternatief tot die tradisionele bevels- en beheermodel. Die beginsels van afgewentelde leierskap bemagtig die bestuurders in die kantore waar kliënteskakeling plaasvind, om besluite te neem. Die verskuiwing van die tradisionele model van strategiese beplanning en begroting na Beyond Budgeting, vereis ‘n stelseltransformasie en nie net ‘n gedeeltelike verandering nie. Ten einde die FNB se bestuursmodel te begryp, word die Biomatrix-benadering van stelseldenke aanbeveel om die onderliggende prosesse te ontleed ooreenkomstig die sewe perspektiewe van organisasie, naamlik etos, omgewing, doelwitte, strukture, proses, hulpbronne en bestuur. Die ontleding van FNB op grond van hierdie sewe perspektiewe verseker dat die sterk en swak punte in die hele stelsel (maatskappy) geïdentifiseer word en dat die mense in die maatskappy goed voorberei word op verandering. Die Balanced Scorecard is ook ondersoek en word aanbeveel as ‘n instrument om die implementering van strategie te verbeter en die strategie aan die res van die maatskappy te kommunikeer. Gevolgtrekkings is uit die navorsing gemaak en ‘n paar aanbevelings word gedoen vir die transformasie van die FNB-bestuursmodel en die implementering daarvan.

Higher education had been one of the highest funding priorities in most states, however, in recent years, governors and state legislators have focused their efforts in higher education on cutting budgets to deal with historic gaps in revenue. As a result, university administrators have been challenged to modify their institutions’ academic programs, administrative units, and student affairs operations to contain costs and increase revenue. This study examined the extent of financial challenges faced in student affairs divisions at four-year, state-supported institutions during the period between 2008 and 2012 and the strategies utilized by senior student affairs officers to manage them. A researcher-developed online survey instrument was used to collect data from senior student affairs officers at four-year, public institutions of higher education which were members of Student Affairs Administrators in Higher Education (NASPA). The questionnaire was designed to gather information regarding the impact of institutional financial constraints on student affairs units and the resulting student service area changes, funding shifts, and leadership engagement and knowledge in budgeting. Descriptive statistics and a thematic analysis were used to examine the data which showed that, while student affairs units had experienced decreases in institutional support during the timeframe investigated, university financial constraints did not have a significant impact on eliminating or creating student affairs services. The student affairs services most often reduced were career development, college or student unions, and dean of students. Findings also indicated counseling and psychological services, recreation and fitness programs, residence life and housing, and disability support services were most frequently increased. The most frequent shift in student affairs funding to mitigate fiscal stress was through internal reallocation followed by establishing or increasing a mandatory or user fee. Counseling and psychological services, health services, college or student unions, and recreation and fitness programs were services most frequently identified as experiencing a funding change. The results encourage senior student affairs officers to find a balance of new funding opportunities while also being effective and efficient with reductions to programs and services.

This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals. / MEd (Education Management), North-West University, Vaal Triangle Campus, 2014

This dissertation analyses the principles of budgeting in countries of the Visegrad Group (V4), primarily from the perspective of legal theory. In the introduction, the historical and logical methods are used to compare current and historical knowledge. For the sake of better orientation, the dissertation is divided into five parts with chapters and subchapters. The dissertation gives an overview and shows some opinions of international authors of professional publications and articles on both financial law and its system, and also budgetary law and its place within the system of financial law and public finance. In addition, there is also an analysis of arguments relying on distribution of budget principles as applied in the V4 countries. The principles are not avoided in professional publications addressing finance from the economic perspective or the perspective of financial law, these principles have not been sufficiently analyzed in practice, which largely ignores the need to deal with the problems arising from non-compliance with the budgetary rules.

Bakgrund: Majoriteten av landets golfklubbar drivs som ideella föreningar där syftet är att främja medlemmarnas gemensamma intresse. Ekonomin kan trots det ideella syftet ses som en viktig beståndsdel för ideella föreningar. Där regelbundna uppföljningar är att föredra för att undvika en sämre ekonomisk situation. Då ekonomistyrningens syfte ämnar till att uppnå ekonomiska mål kan det fordras anpassning av styrningsverktygen för att kunna applicera dem på den ideella verksamheten. Syfte: Syftet med denna studie är att öka förståelsen för hur ekonomiska styrningsverktyg anpassas till ideella föreningar som har medlemmarnas intresse i fokus. Metod: Tillvägagångssättet utgår från en kvalitativ metod, där studien genomförts på ideella golfklubbar. Det empiriska materialet har inhämtats från fyra semi-strukturerade intervjuer, med klubbchef från respektive golfklubb. Materialet har därefter analyserats utifrån en komparativ metod för att upptäcka skillnader och likheter mellan respondenterna. Slutsats: Studien visar att ekonomiska styrningsverktyg till viss del måste anpassas till den ideella verksamheten, där anpassningen sker efter medlemmarnas intresse. Anpassning görs till budgetarbetet, möjligheten till att öka rörliga intäkter, att investeringsbedömning görs utan möjlighet till intäktsberäkning, samt ideella föreningars olika finansieringsmöjligheter. / Background: The majority of swedish golf clubs are run as non-profit organizations where the purpose is to work for the members' common interest. Despite the non-profit purpose, the economy can be seen as an important element for non-profit organizations where regular follow up is preferable to avoid a bad economic situation. Since the purpose of management control is to achieve financial goals, adaptation may be required to apply the control tools to non-profit organizations. Purpose: The purpose of this study is to increase the understanding of how management control tools are adapted to non-profit organizations that have the members' interest in focus. Method: The approach is based on a qualitative method and the study was conducted at non-profit golf clubs. The empirical material has been collected from four semi- structured interviews with the club manager from each golf club. The material has then been analyzed on the basis of a comparative method for detecting differences and similarities between the respondents. Conclusion: This study shows that management control tools in some parts have to be adapted to non-profit organizations and is adapted after the members' interest. Adaptation is made to the budget process, the possibility to increase variable income, that the investment analysis is made without the possibility of revenue calculation and to the different financing possibilities for non-profit organizations.

A literatura acadêmica sobre as novas instâncias de participação surgidas no Brasil, nas últimas duas décadas, foi marcada por estudos que colocavam a sociedade civil como elemento impulsionador e centro deste processo. A tese se estrutura a partir da crítica a esta perspectiva de análise, focalizando o modo como esta literatura conformou determinada visão sobre as experiências de orçamento participativo (OP). Defende-se que os estudos sobre tais experiências devem considerar menos a referência da sociedade civil e mais as dinâmicas sociopolíticas próprias dos partidos políticos e dos governos, reunidas no conceito de sociedade política. Assim, o OP é analisado enquanto: a) uma estratégia de mobilização e ampliação da base social de apoio de governos e de partidos; e b) um novo espaço de interação de agentes sociopolíticos, permeado pela lógica das disputas eleitorais. Apresenta-se um estudo de caso do orçamento participativo de Osasco SP, voltado, sobretudo, para os aspectos político-institucionais da experiência e para a análise do conselho do OP e do perfil sociopolítico de seus conselheiros. A pesquisa indica a predominância de um alto envolvimento dos conselheiros com a sociedade política, o que se combina com as funções estratégicas do orçamento participativo, de movimentação permanente e formação de novos quadros militantes. / The academic literature related to the new instances of participation in Brazil over the last two decades has been characterized by studies that considered the civil society both as a triggering element and center of this process. The thesis is based on the critic of this kind of analysis, and focuses on the way this literature generated a certain view on the experiences of participatory budget (PB). It advocates the idea that the studies about such experiences should focus less on the reference of the civil society and more on the sociopolitical dynamics that characterize the political parties and governments and that are comprised in the concept of political society. Thus, the PB is analyzed as being: a) a strategy for the participation and increase of the social basis of support given by governments and parties; and b) a new space where sociopolitical agents can interact and which is permeated by the logics of electoral disputes. It presents a case study of participatory budget in the city of Osasco SP aimed at the political and institutional aspects of the experience, and at the analysis of both the PB council and the sociopolitical profile of the counselors. The research points to the significant involvement of the counselors with the political society, which relates to the strategic roles of the participatory budget, permanent movement and formation of new party militants.