EVALUATING THE PPA PROGRAMS: A CASE STUDY OF THE IMPLANTATION OF THE PERFORMANCEBASED BUDGET
DOI:
https://doi.org/10.21118/apgs.v2i2.4021Keywords:
Avaliação de políticas sociais, Orçamento, Indicadores de Desempenho, Gestão por ResultadosAbstract
This research was carried out to verify the performance-based budgeting model introduced by the PPA 2000-2003 causes impact on formulation of the Federal Government´ budgeting. More specifically, whether the results of the evaluations of the PPA programs have influence on decisions regarding the allocation of the budgeting resources. Therefore, the research mainly uses the simple regression to show the relationship between the program performance and its allocative decision. Considering this is a case study, the research was restricted to programs of the Ministério do Desenvolvimento Social, da Educação e da Saúde. The results show no straightforward relationship between those two variables (program performance and allocative decision). Thus, it is concluded that the introduction of the performance-based budgeting model, despite some contributions, generally produced no significant changes in the federal budgeting management.
Key-Words: Social Policy Evaluation; Budgeting; Performance Indicators; Management focused on outcomes.
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