Holanda, Victor Branco deAraújo, Salmo Batista de2024-02-082024-02-082023-11-29ARAÚJO, Salmo Batista de. Orçamento participativo: uma proposta de modelo para o Município de Caicó/RN. Orientador: Dr. Victor Branco de Holanda. 2023. 81f. Dissertação (Mestrado em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2023.https://repositorio.ufrn.br/handle/123456789/57564The participatory budgeting provides decentralized transparency in the budget process and makes the population more aware of how resources are spent and able to demand better services from the government. It is a public management approach that seeks to involve the population in defining budget priorities and in decisions about how public resources should be allocated in their community. The aim of this paper was to develop a participatory budgeting model, presenting a pioneering proposal for implementation in the municipality of Caicó, in the state of Rio Grande do Norte, Brazil. This proposal consists of descriptive, documentary and exploratory research. The methodology is divided into the choice of municipality and the planning method. It should be noted that the planning model adopted by the municipality of Caicó follows the guidelines established by the Multi-Year Plan, which defines the priorities and objectives of municipal management for a period of four years, determines the stages of the budget and establishes its proposal. The analytical approach of this research focused on understanding the behavior of the variables within the municipality of Caicó/RN. This approach aims at reducing the degree of discretion in financial planning, which is possibly associated with the obstacles to including the budget process. The following elements stood out among the various ones considered in the proposal: carrying out urban infrastructure works, investing in health and education, creating social programs, stimulating tourism, improving public safety and investing in basic sanitation. The model adopted was planned for a period of one year and included stages such as preparatory plenaries, popular assemblies divided by budget zone, Delegate Forums, the Municipal Public Budget Council and public hearings to discuss the Annual Budget Law. Implementing a PB in the municipality is crucial. One needs to emphasize the importance of collaboration between the Legislative Branch, the Executive Branch and the Secretariats in implementing the PB, since it has the potential to reinforce democratic principles, encourage openness and promote a more involved and effective public administration in the allocation of public funds.Acesso AbertoOrçamento democráticoAdministração públicaContabilidade municipalmasterThesisCNPQ::CIENCIAS SOCIAIS APLICADAS