ORÇAMENTO PÚBLICO – UMA ANÁLISE DAS EMENDAS PARLAMENTARES DO RELATOR-GERAL DO ORÇAMENTO (RP-9) SOB A ÓTICA DAS FUNÇÕES DEMOCRÁTICAS DO ORÇAMENTO

Abstract

Between 2015 and 2019, imposing parliamentary amendments were instituted through the Constitution, removing the discretionary power of the Executive Branch, as soon as forcing the Government to execute the budget allocations edited by congressmen. However, again in 2019, through the Budgetary Guidelines Law, amendments by the general rapporteur of the budget were instituted, but rescuing the discretion of the Executive Branch to execute or not the parliamentary amendments, involving parliamentary amendments under this rubric in a scheme of benefit of parliamentary amendments in exchange for legislative support for the government. This parliamentary advance on budgetary control, added to the corruption scandals, sparked discussions about the rapporteur's amendments, including questioning the constitutionality of the present institute. Given the enormous relevance of the discussions, this work proposed to analyze the parliamentary amendments of the general rapporteur, making a cut in the constitutional field, in order to analyze whether the amendments are in line with the democratic principle. The problem to be answered by this research was then formulated: do the parliamentary amendments of the general rapporteur for the budget meet the democratic functions of the public budget? Thus, five democratic functions of the budget were identified, namely: legislative limitation function; planning function; transparency function; function of effectiveness of individual rights and freedoms and; control function. Next, the laws and resolutions that instituted the amendments of the general rapporteur were analyzed, as well as ADPFs nº 850, 851 and 854 where their unconstitutionality is questioned. At the end of this work it was found that the parliamentary amendments of the general rapporteur are in complete disharmony with the five democratic functions of the budget. Finally, it was concluded that these parliamentary amendments are unconstitutional institutes, as they are not foreseen like other amendments by the constitution, as well as for creating a parallel and hidden budget system, which violates numerous constitutional and budgetary principles, and which can be replaced by the existing mandatory parliamentary amendments.