The allocation of public funds in the different faces of public policies in Brazilian federal government and its effect on the budgetary flexibility

Abstract

The purpose of this study was analyzing the brazilian budgetary process, focusing on the allocation of public funds in the different faces of public policies. This topic – distribution of public sources – was the central point of this work, as well as its effect on the budgetary flexibility. The employed method was the bibliographycal and documental researchs. It was observed an extreme budgetary control. In reaction the successive federal governments created tools to give flexibility to the budget as reallocation of public funds. The analysis admited the necessity of adjustment during budgetary execution to allow an increase of the capacity of the central government to answer appropriately to the others social demands (not only those public funds which allocation is used to be legally fixed).