Uma proposta de avaliação da execução orçamentária do estado do Ceará: a eficácia do gasto público por secretaria de governo

Abstract

Considering the importance of effectiveness management of the public budget, aimed to verify the profile of budget execution in the various departments of the Ceará State Government between 2008 and 2011, in order to subsidize public managers in their decision making process. Data from enterprise systems of the General Comptroller and Ombudsman of Ceará State, including amounts authorized and committed in Budget Law, were combined a econometric models with panel data and four different estimation techniques to investigate what was defined as efficient of budget execution at an organ of government. The estimation results allow us to infer with a high degree of robustness: i) the expertise of the Board in the management of resources positively determines the efficient in subsequent years, ii) the number of audit findings is an obstacle to the efficient enforcement resources and iii) the covenants participation does not contribute to increase the efficient in the management of resources committed to the departments. Together, the results suggest that technology transfer between government bodies shown as the main strategy to be followed by state public managers.