Banca de QUALIFICAÇÃO: ANDRE MOREIRA OLIVEIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ANDRE MOREIRA OLIVEIRA
DATE: 27/08/2024
TIME: 10:00
LOCAL: Video Conferência
TITLE:

BUDGET PLANNING AND EXECUTION OF INFRASTRUCTURE INVESTMENTS IN DISTRITO FEDERAL – An Analysis of the PPA´s from 2012 to 2023

KEY WORDS:

PPA, Public Budget Execution, Infrastructure, Distrito Federal.

PAGES: 25
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

Brazil, like other Latin American countries, has a deficit in basic infrastructure. Public spending on infrastructure is widely recognized as a driver of local development. However, for public spending to be efficient and effective, it must follow a planning process that includes strategic objectives. In the Brazilian context, the Union, states, and municipalities must embody their respective planning instruments in law, namely: one Multi-Year Plan Law, another law with the Budget Guidelines, and the Annual Budget Law. This study proposes an analysis of the budget execution of infrastructure-related programs planned by the Distrito Federal Government from 2012 to 2023 using inferential statistical techniques. The t-student hypothesis test will be applied to identify if there are statistically significant differences between the planned and executed values of the infrastructure programs included in the PPA´s. The application of the determination coefficient aims to explain to what extent the executed values are explained by the planned values. The analysis of variance (ANOVA) aims to identify if there were significant differences in execution among the three PPA from 2012 to 2023. The choice of the infrastructure theme is justified by three main reasons: the identified need for investments; its great potential for local development; and being considered a budgetarily discretionary expense. In turn, the Distrito Federal was chosen for accumulating constitutional competencies of both state and municipality, which allows an expanded scope of public action, a unique condition in the national context. Considering the relevance of public investment in infrastructure for economic and social development, it is understood that accountability and transparency tools for this expenditure require attention, monitoring, and improvement. The technical-technological product sugested by this work is an executive decree of the district government that enhances social control and reinforces the governance of public resources, providing more transparency to public infrastructure spending in Distrito Federal.

COMMITTEE MEMBERS:
Externo à Instituição - DANIEL IZAIAS DE CARVALHO
Presidente - 404923 - EDUARDO TADEU VIEIRA
Interno - 2221664 - JOSE ANTONIO DE FRANCA
Interno - 2433028 - PAULO CESAR DE MELO MENDES