PARTICIPATORY PUBLIC BUDGETING: A PUBLIC PLANNING INSTRUMENT THAT ENABLES POPULAR PARTICIPATION

Abstract

This paper aims to address Participatory Public Budgeting, an important planning instrument that allows the population the opportunity to decide, together with competent public managers, how public resources will be allocated, aiming to meet the real needs of the community. To this end, the budgetary planning instruments established by the Federal Constitution of 1988 are presented — the Multi-Year Plan (PPA), the Budgetary Directives Law (LDO), and the Annual Budgetary Law (LOA) —, with emphasis on Participatory Public Budgeting, a mechanism that enables popular participation in the management of public resources and contributes to the consolidation of democracy. The methodology consists of bibliographic research, based on reference works on public planning, public finance, and participatory democracy. The results indicate that Participatory Budgeting represents a significant democratic advance, by granting citizens an active role in defining budgetary priorities, promoting transparency, equity in resource allocation, and strengthening citizenship.