TY - JOUR AU - Piscitelli, Roberto Bocaccio PY - 1998/07/01 Y2 - 2024/03/29 TI - The budget elaboration and execution process in Brazil: some of its peculiarities JF - Brazilian Journal of Political Economy JA - BJPE VL - 8 IS - 3 SE - DO - 10.1590/0101-31571988-3088 UR - https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1106 SP - 421-434 AB - <p>The article touches the matter of the diverse costs on the Brazilian Public Federal<br />Administration – fiscal, monetary, of the public enterprises, and of the social welfare institutions<br />– the procedure for the elaboration, discussion, approval and – above all – execution<br />and respective evaluation. It tries to show clearly the dissociation between the cost and planning<br />also with the lack of objectiveness in establishing rules for the distribution of the funds.<br />ln parallel position the fragility of the systems of accompaniment and control unviable the<br />accomplishment of the purposes, conventionally expressed in the proposition, and it doesn’t<br />constitute for the reformulation of the principles and methods of work adopted until now.</p><p><strong>JEL Classification:</strong> H61; H68.</p> ER -