Manual de elaboração de projeto de lei orçamentária anual da Secretaria de Estado de Planejamento e Gestão do Estado do Rio de Janeiro – SEPLAG/RJ.

Abstract

The Annual Budget Law (LOA) represents a legal instrument that seeks to detail the revenues, i.e., the forecast of resources that the government will collect, and to set expenses and expenditures for the following year. It is known as a budget execution piece, since, with its support, the government will execute the programs and projects provided in the Pluriannual Plan (PPA) and prioritized in the Budgetary Guidelines Law (LDO). However, for good planning, some factors must be taken into consideration, such as efficient planning of public administration, public budget, compliance with the legal aspects of LOA, and its budgetary concepts. Thus, the responsible team must be properly trained to carry out the activities involved. In addition to training, knowledge management and, more specifically, manualization processes are important contributions to this end. This study aims to develop a manual for the elaboration of the Annual Budget Law Project of the State Planning and Management Department of the State of Rio de Janeiro (SEPLAG/RJ), built from a documentary research analyzing the fundamental points for the elaboration of LOA.