Análise das despesas orçamentárias com segurança pública no Brasil
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Universidade Federal do Amazonas
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Policies in public security, possible through public expenditures, are key variables in the control of deadly violence. However, public expenditures on security policies can be inefficient when executed without producing the expected benefits to society. So, this exploratory and descriptive study analyzes the related efficiency of budgetary expenditures with public security in Brazil, between 2008 and 2010, by bibliographic and documental research, from the clusters resulting from the crossing of the per capita expenditures in public security with the rates of homicidal violence in Brazilians states and the Federal District, with a quantitative approach and using the comparative method and the statistical method as methodological strategy. Then, it is evaluated the budget and financial management of the relatively more efficient Brazilian states based on indicators developed by the Brazilian Association of Public Budget - BAPB and it was made a profile about the planning and execution of its budgetary expenditures in public security. During the period analyzed, the relatively more efficient federal units were the Amazonas, Maranhão, Piauí and Rio Grande do Norte; and as relatively less efficient federal units: Alagoas, Amapá, Mato Grosso, Rondônia and Rio de Janeiro. In general, the relatively more efficient Brazilian states, in relation to their public security expenditures, have demonstrated a low efficacy of their planning and expenditure programming in this function when preparing its annual budget. The budgetary and financial execution of the expenditures with public security of the most efficient Brazilian states showed, on average, a regular effectiveness in the years 2008-2010, with emphasis on the state of Amazonas that showed a good performance in these same years.
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GALDINO, Jonathan Alves. Análise das despesas orçamentárias com segurança pública no Brasil. 2014. 110 f. Dissertação (Mestrado em Contabilidade e Controladoria) - Universidade Federal do Amazonas, Manaus, 2014.
