Participatory budget and public expenditure management

Abstract

The participatory budget becomes an instrument of public management that involves various actors in the government planning process. The objective of this research is to analyze the participatory budget and the management of public spending from a theoretical conception, highlighting the relevance of public spending in the different economic sectors of national interest. The methodology used refers to a documentary descriptive analysis, therefore, in this article a review of bibliographic sources related to participatory budgeting and public spending was carried out, so that these terms can be individually conceptualized under various management criteria; in this sense, 20 bibliographic sources from various databases were found. Among the main findings is that citizens contribute to choosing the destination of public resources, just as the State is the guarantor of maintaining the well-being of the population through public spending aimed at various economic sectors of society. It is concluded that the effectiveness of public spending in the different social sectors and the use of participatory budgets as an instrument of public management, become potential mechanisms for citizen participation.