Análises da eficácia da execução orçamentária das despesas das capitais brasileiras nordestinas (2018-2021)

Abstract

Public policies are governmental actions that align conduct, goals, objectives and government action strategies, with a view to directing society. The evaluation of public policies can be carried out based on criteria of effectiveness and efficiency. The effectiveness of the budget execution of the expenditure can be evaluated by the ratio between the expenses committed and the updated allocation of the expenditure. This investigation aims to analyze the level of effectiveness of budget execution of expenditures in northeastern Brazilian capitals, in the period from 2018 to 2021. To achieve the objective, data were extracted from the Summary Report of Budget Execution (RREO), of the last two months of each year, published on the electronic portal of the Secretaria do Tesouro Nacional – STN. The results revealed that the levels of effectiveness of the budget execution of the expenditure of the northeastern Brazilian capitals, in general, were greater than 84% on average, reaching the highest mark in 2021, which was just over 89%. The capital Maceió stands out, which obtained rates above 90% during all the years analyzed, and the capitals Fortaleza and Aracaju with averages of favorable trends, which generates impacts on public policies implemented in line with budget planning. João Pessoa was the capital that obtained the lowest average efficiency index (78.19%). This research contributes as a form of social control for the population, providing transparency regarding the execution of expenditure and reducing information asymmetry on public budget management.