A Reference Ontology for Budgetary Authorization and Execution of Public Expenditure
DOI:
https://doi.org/10.5753/isys.2018.369Keywords:
Public Budget, Public Expenditure, Reference Ontology, Conceptual Model, Semantic IntegrationAbstract
Data on government expenditure is predominant in open government portals, attracting the attention of citizens in the control of public expenses. Despite that, there are a number of barriers for consuming government expenditure data by citizens and computational systems. These include the lack of standardization in the structure of data, as well as the significant complexity of the (highly technical and specialized) subject domain. In this paper, we address these problems with a reference ontology for the Brazilian federal public budget (ORDP), integrating the stages from the authorization of budgetary programming to the payment of expenses by public administration bodies. ORDP development was based in a systematic Ontology Engineering method, defining its purpose, scope, requirements and modularization aspects. ORDP is modeled in a well-founded language, and defines axioms to the domain rules. ORDP applicability is demonstrated through a data integration use case about expenses of a federal agency, in which data was extracted from governmental web systems and transparency portals.
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