Navegando por Palavras-chave "governança"

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    A secretaria de planejamento e gestão do estado de São Paulo sob a ótica da transparência orçamentária
    (Universidade Federal de São Paulo (UNIFESP), 2015-10-08) Jesus, Luzia de Oliveira [UNIFESP]; Almeida, Luciana Massaro Onusic de [UNIFESP]; Universidade Federal de São Paulo (UNIFESP)
    This study aimed to verify the perception of the employees regarding to the transparency during the budgetary process, given the imperative need that they have access to information, systems and tools that are, in turn, allocated to perform its functions. In order to meet the purpose proposed, was approached the topic of transparency in the budgetary process, using as a theoretical reference the governance concepts aimed at the public sector, with emphasis on the principle of transparency. To achieve this purpose, we opted for the methodology of the case study, which was conducted in the Budget Coordination (CO) of the Department of Planning and State of São Paulo Management (GSP), considering its leading role in the consolidation of budgeting State entities within the State of São Paulo. The research was conducted through questionnaires, interviews and desk research assistance. In this study, the proposal was to emphasize the perception of the transparency from the perspective of CO employees, true executors of the budgetary process, the result of its actions may or may not correspond the expectations of society. It was found to be essential to have transparency, not only during the budgetary process, but this also need to be clearly perceived by those who perform this task. Moreover, it stresses the importance of communication and clarity in all the procedures adopted in the budget cycle, so that the resulting work is always presented clearly and impartially. Through documentary research it was examined that the SPG acts guided by the principles of transparency, however, this activity is still incipient, since only follows the standards. In addition, the field research has shown that, from the perspective of the employees, there is no clarity in the processes performed by the Coordination because the responses, either by questionnaires or from interviews, don't point a full transparency in the working relationship, and there is still a considerable divergence in their perception. Suggestions for improvements were presented, of which we highlight: Proposal for the creation and improvement of mechanisms that allow the civil society to participate more effectively in the preparation of the budgetary piece; need for greater decentralization of the service and information; enhancement and harmonization of positions and routine work; master classes, change of mentality of the organization, and also better integration between the various systems of the institution. There is a need for additional studies in order to analyze the issue of transparency with regard to the internal communication, since this topic was quite stressed by most of the employees as still being a very flawed mechanism and deserving of much attention and dire need of improvements in the institutional sphere.