This dissertation deals with the budgetary governance of the Superintendence for the
Development of the Amazon (SUDAM), whose approach is made from the organizational
perspective in the definition of public expenditure. The study aims to analyze the organizational
budget governance of SUDAM in the development of public policy, in addition to describing
how budget governance takes place in the body, explaining how decision-making takes place
in the planning stages and budget execution, representing the field and budget governance
capital, in which the autarchy is inserted, characterizing the performance of the Collegiate
Board of that organization in the process, but also proposing improvements in budget
governance in the Superintendence, in order to understand how budget governance practices
can contribute to a better decision-making in defining the expenditure of budget resources
destined for SUDAM. The methodological approach is qualitative, developed through the
description and interpretation of data. These were collected through bibliographic research,
documental research, and, mainly, through the application of questionnaires, in addition to on site observation. The research described the budgetary governance of SUDAM based on the
perspective of organizational public governance developed by the Federal Court of Auditors
(TCU) and from the perspective of capital and social field of Pierre Bourdieu. To understand
the theme, theories related to governance, public governance and organizational public
governance were used. From the analysis of the way in which decision-making takes place in
the planning and execution phases of the budget, it was possible to identify the procedures for
the elaboration of the Pluriannual Plan project, the Budget Guidelines Law and the Annual
Budget Law, as well as knowing the Plan of Budget Programming of the agency. Similarly, the
field of budget governance and the agents active in this process were demonstrated, with the
DPLAN being detected as the agent with the largest capital involved. Some actions were
proposed to improve the performance of the municipality with regard to the use of the budget.
It was inferred that SUDAM has, in the adoption of organizational budget governance practices,
an opportunity to improve the organization's performance, which enables better decision making to define public expenditure, contributing to the reduction of inequalities in the
Amazon.
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