Análises da eficácia da execução orçamentária da função educação das capitais brasileiras (2019-2022)

Abstract

The public budget is the instrument through which the feasibility of implementing public policies is filtered. Through it, revenues are estimated and expenses to be spent in a given period are fixed. Public spending is functionally classified by government functions, which allows the identification of how managers use public resources and facilitates the analysis, interpretation and control of these expenses. The education function represents the provision of an important social right, essential for the country's socioeconomic development, constituting one of the main items of the public budget. The evaluation of public policies takes place in terms of their efficiency and effectiveness. Effectiveness is the most commonly applied evaluation criterion, constituting the performance dimension that verifies whether the objectives and goals were achieved. In terms of budget execution, effectiveness can be obtained through the ratio between the expenses executed (committed) and those fixed (updated expenditure allocation). The main objective of this work is to analyze the level of effectiveness of budgetary expenditure in the education function of Brazilian capitals in the period from 2019 to 2022. To achieve this objective, data were gathered in the Budget Execution Summary Report (RREO), available on the portal electronic form of the National Treasury Secretariat – STN. The results revealed that Brazilian capitals presented an efficiency level of budget expenditure for the education function above 80%. The municipality that obtained the highest average was Palmas with approximately 97%, while the lowest average was presented by Maceió, with approximately 78%. The year 2020 demonstrated the lowest overall average among municipalities, while the year 2022 demonstrated the highest. The Southeast region had the best overall average, while the Northeast region had the worst, with approximately 94% and 88%, respectively. In a complementary way, in order to verify the correlation of the variable effectiveness of the budget expenditure of the education function and the effectiveness aspect of educational results, represented by the IDEB scores, the Spearman Correlation Test was used. The results obtained indicated a moderate correlation in 2019 and no significant correlation in 2021. The research corroborates the process of evaluating the performance of government management in relation to the administration and planning of the allocation of public resources, promoting transparency in municipal management, and contributing to social control over public finances as a way of reducing the existing information asymmetry.