Orçamento público estadual : uma avaliação dos mecanismos de controle dos gastos

Abstract

This paper examines the internal control in the ES, for the period from 2010 to 2015, as well as analyzes the concept of efficiency and investigates the Espírito Santo budget process. To do so, it focuses on three points: i) it verifies the importance of control for the efficient allocation of public spending; ii) discusses the internal control in ES against the background of the Capixaba budget process and iii) uses the non-parametric Data Envelopment Analysis (DEA) method to evaluate the efficiency of internal control in ES. In order to carry out this work, it was necessary to build a database from primary sources - Audit Reports, Concluding Reports and Management Reports, prepared by Secont and obtained as a basis in the Law on Access to Public Information (Law nº 12.527/2011). The results show that the internal control in the ES was able to maximize the products with the available inputs. It was also verified that the internal control in the ES changed the focus from 2009, due to LC nº 131/2009 (which was valid for the states as of 2010), which deals with greater transparency in the public sector.