A execução financeira do fundo nacional de assistência social: uma análise no contexto dos governos ultraneoliberais Temer e Bolsonaro

Abstract

This dissertation analyzes the financial execution of the National Social Assistance Fund (FNAS) within the ultraneoliberal context of the Temer and Bolsonaro governments and its implications for the funding of services, programs, and benefits of the Unified Social Assistance System (SUAS). The research aims to go beyond a mere description of budgetary data, embedding the analysis in the debate on the relationship between the capitalist crisis and the appropriation of public funds, with an emphasis on the particularity of Brazil's dependent economic-political formation.The study seeks to demonstrate how the 2008 crisis intensified neoliberalism, leading to ultraneoliberalism, and discusses how the 2016 juridical-parliamentary-media coup was a bourgeois response to the 2008 crisis. This response led to a more intense fiscal adjustment, impacting social and labor rights, and spurring the advance of neoconservatism, attacks on democratic freedoms, and a greater appropriation of public funds by fictitious capital.My connection to this topic began during my undergraduate degree in Social Work through my participation in scientific research with the Social Policies Study, Research, and Advisory Group (GEAPS). Additionally, my mandatory supervised internship at a Social Assistance Referral Center (CRAS) from March to August 2022 deepened my engagement with this subject.This research contributes to the debate on funding beyond the description of budgetary data, showing that the dispute over public funds is part of the class struggle. Understanding this dynamic is crucial for strengthening the defense of SUAS as a citizen's right in Brazil, without ignoring the inherent contradictions of social policies.The method used to analyze the subject was the critical-dialectical method, which guides the analysis beyond the phenomenal appearance of budgetary data. It seeks to unveil the multiple historical, economic, political, and social determinants that influence the funding of social assistance policy. This method is based on understanding the subject from a perspective of totality, historicity, and contradiction.For the development of the research, I used bibliographic and documentary sources. Data on the authorized and paid resources in the FNAS were collected from the SIGA BRASIL platform, focusing on the Social Assistance budgetary function (nº 8) and the specific budgetary actions of the FNAS budgetary unit, from 2016 to 2022. The values were deflated by the IPCA to eliminate the effects of inflation.The main results reveal a significant process of defunding of the FNAS during the analyzed period, with direct implications for the capacity to provide SUAS benefits, services, and projects.