Método para avaliação do desempenho de programas das leis orçamentárias do Estado de São Paulo
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Data
2018-03-28
Autores
Diniz, Otávio Augusto dos Santos
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Universidade Estadual Paulista (Unesp)
Resumo
A chamada Administração Pública Gerencial emergiu por volta dos anos 70 como resposta à crise do Estado. As principais características que diferenciam esse modelo de administração da burocracia tradicional são a gestão por resultados, a busca por novas formas de controle, orientação para o cidadão-usuário e accountability. Inicialmente, o movimento reformista ocorreu no Reino Unido, Nova Zelândia e Austrália, tornando-se praticamente universal nas décadas seguintes. No Brasil, as principais ações em direção à reforma datam do início dos anos 90, com desestatizações e implementação de reformas constitucionais, legais e administrativas nos anos que se seguiram. Em todos os Entes da Federação brasileira, o instrumento de planejamento das ações governamentais é o orçamento público, composto por três leis que devem formar um todo integrado, a saber: o Plano Plurianual (PPA), de médio prazo, com validade de 4 anos, contendo as diretrizes, prioridades e metas do governo para o período; a Lei de Diretrizes Orçamentárias (LDO), anual, com as prioridades que nortearão a elaboração da Lei Orçamentária Anual (LOA), este o terceiro instrumento, o qual se constitui no orçamento em si. No Estado de São Paulo em particular, o Plano Plurianual vigente foi estruturado de acordo com as diretrizes do Orçamento para Resultados (OpR), uma metodologia desenvolvida no próprio Estado e cuja principal característica é o alinhamento entre ações, programas e objetivos estratégicos definido pelo governo. Para realizar o controle das atividades estatais, a Constituição Federal definiu dois tipos de controle: um externo, a cargo do Poder Legislativo, com auxílio dos Tribunais de Contas, e um interno de cada Poder, que é destacado nesta pesquisa. O Departamento de Controle e Avaliação (DCA) da Secretaria da Fazenda é responsável pela realização de auditorias de controle interno nos órgãos da administração pública do Estado de São Paulo. Apesar de o Departamento possuir ferramentas de análise para o desenvolvimento de sua missão institucional, há espaço para aperfeiçoamento. O objetivo geral desta pesquisa é propor um método de avaliação de desempenho dos programas estabelecidos nas leis orçamentárias do Estado de São Paulo, para fins de avaliação de eficácia da gestão. O método desenvolvido, o Índice de Desempenho de Programas (IDPr) avalia um programa específico sintetizando em uma única nota os resultados alcançados pelos indicadores de acompanhamento da implementação desse programa. A funcionalidade do modelo é testada em um exemplo de aplicação. Com a metodologia proposta, espera-se que o sistema de Controle Interno de São Paulo tenha à sua disposição um instrumento apropriado à mensuração da eficácia global dos programas que constam no orçamento. Como benefício adicional, a mesma ferramenta pode ser utilizada pela sociedade em geral para acompanhamento das ações governamentais, contribuindo para efetivação do controle social.
The so-called Managerial Public Administration emerged around the 1970s as a response to the state crisis. The main characteristics that differentiate this management model from traditional bureaucracy are results-based management, the search for new forms of control, citizen-user orientation and accountability. Initially, the reform movement took place in the United Kingdom, New Zealand and Australia, becoming practically universal in the following decades. In Brazil, the main actions towards reform date back to the early 1990s, with de-statification and implementation of constitutional, legal and administrative reforms in the years that followed. In all of the Brazilian Federation's institutions, the instrument for planning government actions is the public budget, composed of three laws that must form an integrated whole, namely the medium-term Pluriannual Plan (PPA), valid for 4 years, containing the government's guidelines, priorities and goals for the period; the Annual Budget Guidelines Law (LDO), with the priorities that will guide the elaboration of the Annual Budgetary Law (LOA), the third instrument, which constitutes the budget itself. In the State of São Paulo in particular, the Pluriannual Plan in course was structured according to the guidelines of the Budget for Results (OpR), a methodology developed in the State itself and whose main characteristic is the alignation among actions, programs and strategic objectives defined by the government. In order to control state activities, the Federal Constitution defined two types of control: one external, executed by the Legislative Power, with the assistance of the Courts of Accounts, and one internal in each Power, which is highlighted in this research. The Control and Evaluation Department (DCA) of the State Department of Taxation and Finance is responsible for conducting the internal control audits in the public administration organs of São Paulo State. Although the Department has analytical tools for the development of its institutional mission, there still room for improvement. The aim of this research is to propose a method of evaluating the performance of the programs established in the budgetary laws of the State of São Paulo, in order to measure the effectiveness of public management. The developed method, the Program Performance Index (IDPr) evaluates the program synthesizing in a single note the results achieved by the indicators of monitoring the implementation of this program. The functionality of the template is tested in an application example. With the proposed methodology, it is expected that the São Paulo Internal Control system will have an appropriate instrument to measure the overall effectiveness of the programs included in the budget. As an additional benefit, the same tool can be used by society in general to monitor government actions, contributing to effective social control.
The so-called Managerial Public Administration emerged around the 1970s as a response to the state crisis. The main characteristics that differentiate this management model from traditional bureaucracy are results-based management, the search for new forms of control, citizen-user orientation and accountability. Initially, the reform movement took place in the United Kingdom, New Zealand and Australia, becoming practically universal in the following decades. In Brazil, the main actions towards reform date back to the early 1990s, with de-statification and implementation of constitutional, legal and administrative reforms in the years that followed. In all of the Brazilian Federation's institutions, the instrument for planning government actions is the public budget, composed of three laws that must form an integrated whole, namely the medium-term Pluriannual Plan (PPA), valid for 4 years, containing the government's guidelines, priorities and goals for the period; the Annual Budget Guidelines Law (LDO), with the priorities that will guide the elaboration of the Annual Budgetary Law (LOA), the third instrument, which constitutes the budget itself. In the State of São Paulo in particular, the Pluriannual Plan in course was structured according to the guidelines of the Budget for Results (OpR), a methodology developed in the State itself and whose main characteristic is the alignation among actions, programs and strategic objectives defined by the government. In order to control state activities, the Federal Constitution defined two types of control: one external, executed by the Legislative Power, with the assistance of the Courts of Accounts, and one internal in each Power, which is highlighted in this research. The Control and Evaluation Department (DCA) of the State Department of Taxation and Finance is responsible for conducting the internal control audits in the public administration organs of São Paulo State. Although the Department has analytical tools for the development of its institutional mission, there still room for improvement. The aim of this research is to propose a method of evaluating the performance of the programs established in the budgetary laws of the State of São Paulo, in order to measure the effectiveness of public management. The developed method, the Program Performance Index (IDPr) evaluates the program synthesizing in a single note the results achieved by the indicators of monitoring the implementation of this program. The functionality of the template is tested in an application example. With the proposed methodology, it is expected that the São Paulo Internal Control system will have an appropriate instrument to measure the overall effectiveness of the programs included in the budget. As an additional benefit, the same tool can be used by society in general to monitor government actions, contributing to effective social control.
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Palavras-chave
Administração pública gerencial, Orçamento público, Controle interno, Avaliação de desempenho de programas, Managerial Public Administration, Public Budget, Internal Control, Evaluation of program performance