A regularidade orçamentária no Comando da Aeronáutica: uma visão estratégica de Defesa

Abstract

The theme "Budget Regularity", in recent years, has been of great importance for national defense. Budget Regularity is the 3rd Defense Strategy (ED-3) of the National Defense Strategy (END) and aims to enable the Defense Sector to better plan the use of budget resources, rationalizing their use and making their spending more efficient. The subject studied permeates the political, economic and military expressions of the National Power advocated by the Escola Superior de Guerra (ESG) in the Fundamentals of National Power (BRASIL, 2019). Budget regularity is directly related to the legal principles relating to the preparation of the Brazilian public budget. Among the budgetary principles, it is evident that of budgetary annuality, which provides that the financial year, which coincides with the calendar year, that is, from January 1 to December 31, must contain the expenses legally committed therein and the revenues in it. collected. Thus, with the premise that, within the scope of the Air Force Command (COMAER), the Budget Regularity recommended in the END is fundamental for an adequate management of the Strategic Projects of the Brazilian Air Force (FAB), the research sought to assess the extent to which budgets Defense Annuals have been regular in the last 5 years, with possible impacts on the management of FAB's Strategic Projects. The results showed that the annual amounts allocated to National Defense in the period from 2017 to 2021 are well below the level of 2% of the National GDP, defined in the END. In the context of COMAER, the lack of predictability of the budget for Air Defense, with the consequent lack of budgetary regularity, either due to the inconsistency of values destined to COMAER or the low percentage of the Defense budget in relation to GDP, year after year, represented a great obstacle. to the planning and execution of FAB's strategic projects.