GESTÃO ORÇAMENTÁRIA PARTICIPATIVA - MODELO IMPLEMENTADO PELO INMETRO DE ACORDO COM AS PREMISSAS DE DESCENTRALIZAÇÃO DA GESTÃO PÚBLICA

Abstract

The purpose of this research is to propose a new budget management model to Inmetro, in a participative, decentralized way and in line with the strategic institucional plan and according to the requirements of the Structure State director Reform Plan, one of actions the Federal Government to modernize the Public Administration. Based on the current model it was identified the problem and were defined the objectives to be reached and the methodological procedures for the reform of the instututional budget managing. It is due to notice that the principles of total quality management, already implemented in the institution, were used as a basis for the designing of the new proposed model. Among the considered aspects, it was enphasized the process of dissemination of the new institutional budgeting culture, aiming to promote the involvment and responsabilization of all staff relative to the issues of planning and budget. Another considered aspect was the use of information technology to speed up the process. In this sense, it was promoted the development of a computing system to give support, exclusively, to the proposed managing model, both in the operational aspect and in the dissemination of the information for all the institution, promoting in this way, a transparent budget management. Finally it was considered the proposed model as a contribution for the modernization actions of the Public Administration, since the proposal is alined with the principles which direct the public budget managing, being adequate to be applied in other institutions, depending only on adjustments to the peculiarities of each of them