Budget for the rights of children and adolescents in Curitiba: Plan and execution

Abstract

The constitutional text developed the system to protect the rights of children and adolescents, including the privileged allocation of public resources. The municipalities are responsible for the service policy due to the process of decentralizing public policies. Management is carried out jointly with civil society in the Conselho de Direitos da Criancą e do Adolescente, which is responÂsible for deliberating on specific resources dedicated to policy through the Fundo Municipal para Criancą e Adolescente (FMCA). It seeks to analyze how the municipal budget is planned to meet this budgetary priority. This is an exploratory study about the FMCA in the municipality of Curitiba in 2019. The research was divided into three stages: (i) bibliographic review on the theme of the rights of children and adolescents and the FMCA; (ii) documentary analysis of Curitiba city budget laws to identify planned general expenses planned for children and adolescents and the expenses at the FMCA; (iii) compaÂrison of planned expenditures in the field of social assistance for children and adolescents with their budget execution available on the Portal da Transparência de Curitiba. It was found that the budget for children involÂves several areas (education, health, supply, social defense, culture, social assistance, work, sport, leisure and youth), with FMCA spending occupying the fourth place in terms of resources (disregarding education exÂpenditures), but after analyzing the budget execution it was found that 51,6% of its expenses were executed.