Banca de DEFESA: ANDRE MOREIRA OLIVEIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ANDRE MOREIRA OLIVEIRA
DATE: 23/07/2025
TIME: 10:00
LOCAL: Virtual - TEAMS
TITLE:

BUDGET PLANNING AND EXECUTION OF INVESTMENTS IN INFRASTRUCTURE IN THE FEDERAL DISTRICT – An analysis of the Multi-Year Plans from 2012 to 2023

 

KEY WORDS:

PPA, Public Budget Execution, Infrastructure, Distrito Federal.

PAGES: 47
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

Brazil, like other Latin American countries, faces a deficit in basic infrastructure. Public infrastructure spending is widely recognized as a driver of local development. However, for public expenditure to be efficient and effective, it must follow a planning process based on strategic objectives. In the Brazilian context, the federal government, states, and municipalities must formalize their planning instruments in law, namely: the Multi-Year Plan (PPA), the Budget Guidelines Law (LDO), and the Annual Budget Law (LOA). This study proposes an analysis of the budget execution of infrastructure-related programs planned by the Government of the Federal District between 2012 and 2023, using inferential statistical techniques. The Shapiro-Wilk test was applied to the differences between planned and executed values to assess the normality of the distributions and to guide the application of subsequent tests. The paired Wilcoxon test was used to identify whether statistically significant differences exist between the planned and executed values of infrastructure programs included in the PPAs. The coefficient of determination was used to assess the extent to which executed values can be explained by planned values. Levene’s variance analysis was applied to identify significant differences in variance between the planned and executed values of each of the three MultiYear Plans covering the 2012–2023 period. The choice of infrastructure as the research theme is justified by three main reasons: the recognized need for investment; its high potential for promoting local development; and its classification as a discretionary budget expenditure. The Federal District was selected as the object of study because it holds both state and municipal constitutional responsibilities, which allows for broader public action—an exceptional condition in the national context. Given the relevance of public infrastructure investment for economic and social development, it is understood that the accountability and transparency mechanisms for such expenditure require greater attention, monitoring, and improvement. The results obtained for the three Multi-Year Plans indicate execution rates of 43.3% for the 2012 plan, 30.55% for the 2016 plan, and 53.82% for the 2019 plan. The Shapiro-Wilk test confirmed non-normality in the distribution of differences between planned and executed values, with a significant number of unexecuted items and high variation. The paired Wilcoxon test showed a statistically significant difference between planned and executed values. Levene’s test indicated statistically significant differences in variance for the 2012–2015 and 2016–2019 PPAs, while the 2020–2023 PPA presented statistically homogeneous variance between planning and execution, which may suggest an improvement in government planning. The technicaltechnological product proposed by this study is a draft decree by the Executive Branch of the Federal District that aims to strengthen social control and enhance public resource governance by increasing the transparency of infrastructure-related public spending.

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