A anualidade orcamentaria e os projectos de defesa: a caso basileiro.

Abstract

This article presents the failures, causes and effects of the principle of budgetary annuality on multi-year defense projects. According to CF/88 and Law nº 4,320/64, budget forecasts and authorizations coincide with the calendar year, with estimated revenues and expenses for the period from January 1 to December 31 of each financial year. However, there is no multi-year instrument that supports or provides minimum budgetary guarantees for the continuity of long-term contracts signed in the defense sector. The four-year Multi-Year Plan (PPA) has historically been a law that quickly falls into disuse, mainly due to the fact that it does not have solid fiscal bases and is not mandatory. Thus, what is observed is a constant lengthening of deadlines for the completion of strategic defense investments, with increased costs and a loss of efficiency for the achievement of the objectives of the National Defense Policy (PND). The article presents some alternatives that could minimize the unpredictability of financial resources for strategic defense projects and that could contribute to the best use of public resources, according to result-oriented budgeting.
I would like to express my gratitude to all Ph. D. of class 62 (2022-2023) of the Inter-American Defense College - IACD, especially Dr. Mirlis Reyes, for sharing bibliography related to the topic, that was essential for writing this article.