Heterogeneidade no trato orçamentário da política de assistência social nas três esferas de governo / Heterogeneity in the budget of social assistance policies in the three spheres of government

Autor Principal: José Lucas Cordeiro
Tipo: Teses/dissertações
Idioma: Português
Publicado em: 2009
Link Texto Completo: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=10144
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The central issue of this Doctorate thesis is the investment made by the three spheres of Government in Social Assistance.

This study proposes to identify the possible occurrence of heterogeneity in the budget of the Social Assistance policy of the Federal, State and City Governments.

Thus, this study presents the amount of investment in Social Assistance by the Union, states and cities and the way the Social Assistance resources are allocated in the budget of these three mentioned spheres of Government.

Before starting the discussion about the investment, this study shows the juridical and institutional marks referring to the financing in the period post-Social Assistance Organic Law (LOAS).

Also, it displays the changes that took place in the process of classification of the Social Assistance as a public investment and how the elaboration of the budget of this policy is processed.

The volume of the investment in Social Assistance is worked by delimiting a specific period for each federative being.

For the Union investment, the studied period goes from 1995 to 2008, the state and city data are from 2002 to 2007.

For the analysis of the way the resources are allocated by the Social Assistance in the budgets, the period is from 2000 to 2008 for the Union, 2006 to 2007 for the States and 2007 to 2008 for the cities.

For starters, Chapter 1 discusses the course of the administration and financing of the Social Assistance budget in Brazil.

It also analyses the process of the Brazilian budget and its evolution concerning Social Assistance with emphasis on the changes in the classification of the expenses.

Also, it will discuss the process of Social Assistance budget and the process of the Social Assistance Fund Management.

In the discussion of the amount of investment in Chapter 2, Social Assistance is set in the bosom of the public policies investments.

These investments are compared with GDP (Gross national product ) and with the investments in Social Security.

Apart from that, are presented the investments allocated in the Social Assistance National Fund (FNAS).

In the States and cities the investments are compared with the total expenses showing their evolution in the described period.

By the end of this chapter, it is compared the participation of the three spheres of Government in the national financing of the Social Assistance.

In the analyses of the way the resources are allocated in the budget, it demonstrates the dispersion/gathering of the resources in the organ in charge of managing the policy and in the Social Assistance Funds