Orçamento participativo como um instrumento de gestão democrática: uma proposta para o Instituto Federal do Tocantins

Abstract

This dissertation aims to propose a participatory budgeting model for the Federal Institute of Tocantins. This model enables the active participation of the academic community—TAEs, faculty, and students—in the planning and decision-making process regarding the allocation of budget resources. The technique used was diagnostic action research, with exploratory and planning phases. The research field comprised a sample of three IFTO units—the Colinas do Tocantins, Dianópolis, and Porto Nacional campuses, representing the northern, central, and southeastern regions of Tocantins, respectively. The approach was predominantly qualitative, complemented by quantitative approaches, proving robust and appropriate for the complexity of the topic. The data collection instruments used were questionnaires for a quantitative survey of the academic community's perceptions; documentary analysis of budget reports and regulations; semi-structured interviews with managers; and discussion groups with representatives of the TAEs, faculty, and students. Ethical considerations were strictly observed, and the research was submitted to and approved by the Research Ethics Committees (CEPs) of UFT and IFTO, with the following approval reports: UFT: Opinion 7.646.107 / CAEE 88399525.6.0000.5519; IFTO: Opinion 7.682.170 / CAEE 88399525.6.3003.8111. The study was based on the observation that, although IFTO presents budgetary stability and resource growth between 2023 and 2025, there is a significant reduction in investments, with an increase in outstanding payments and a concentration of expenses on personnel and operating costs. These elements indicate weaknesses in budget management and execution, revealing the need for greater democratization and transparency in budgetary decisions. The quantitative results of the questionnaire, administered to the academic community, highlight the gap between the formal budgeting process and the academic community, as well as the potential need for participatory management. The results of the interviews with managers revealed a convergence between the technical and structural limitations of budget execution and the need to improve participatory management. The discussion groups enabled open and collaborative dialogue among segments of the academic community, revealing qualitative dimensions that complemented the other instruments. Participants emphasized their desire to be heard and to participate in decisions regarding budgetary priorities; they highlighted the lack of communication and transparency; they suggested the implementation and ongoing participatory budget management; and they contributed to the collective formulation of guidelines for the proposed Participatory Budgeting model, highlighting the importance of representation and feedback on decisions. The results indicate that the majority of the academic community is unfamiliar with how the institutional budget works but demonstrates interest and willingness to participate actively. Based on this evidence, the study presented a proposal for a Participatory Budget adapted to IFTO's multi-campus environment, structured in stages involving participatory assessment, consultative and deliberative assemblies, prioritization of demands, creation of councils, and monitoring of budget execution. The model proposes the integration of the OP with the Institutional Development Plan (PDI) and the use of digital tools to increase transparency and access to information. In summary, the Participatory Budget is a viable, feasible, and transformative instrument capable of strengthening democratic management, transparency, administrative efficiency, and social engagement, always aligning budgetary sustainability with the real needs of the institution as a whole.