Desenvolvimento humano e orçamento público em municípios do estado do Rio Grande do Sul : uma proposta teórico-metodológica.

Abstract

Human development, according to the theoretical matrix of Amartya Sen, comes from the expansion of capacities, and is achieved through the so-called instrumental freedom (political freedom, economic facilities, social opportunities, guarantees of transparency and protective security). The development perspective in this research encompasses the understanding of the individuals’ capacities through these freedoms due to the State’s action in their implementation based on the public budget destined for this task. It is in this context that the problem to be faced arises: what are the relations that are established between the public budget and the human development indexes (in the dimensions of education and health) considering the perspective that the government is a key agent in promoting development human by acting in the expansion of the capacities of individuals through the budget policy? For this purpose, the identification of medium-sized municipalities in the state of Rio Grande do Sul was adopted as a methology for spatial delimitation. As a temporal delimitation, the period from 2007 to 2016, referring to the historical series of data provided by the Foundation for Economics and Statistics of RS on Socioeconomic Development Index (IDESE). The analysis has a quanti-qualitative nature: insofar as it associates the survey of information related to health and education in the studied municipalities and the budget allocated to these áreas. In qualitative terms, a proposal for a budget management efficiency indicator is developed for medium-sized municipalities of Rio Grande do Sul, through the attribution of scores as a result of "inputs" and "outputs". The research, using the Pearson correlation coefficient, did not show the completeness of the high or very high correlation between expenditure and IDESE, indicating that the amount of value spent is not necessarily proportional to the benefits achieved with improvements in development indicators. In addition, investigating the analysis within meduim-sized municipalities, using data (DEA) to verify the social return of public policies and resources in improving the living conditions of citizens, it was found that the best scores are not related to the highest investments or to the best results, but to the efficiency that the expenses obtained. The quality of resource management seems to have been essential for the efficiency achieved. This analysis was between two medium-sized municipalities: the one with the highest and the one with the lowest efficiency. The conclusion demonstrates that the efficiency of public spending is associated with the prospect of improving the social opportunities, advocated by Amartya Sen in the expansion of instrumental freedoms. This is because public action promotes the dimensions of education and health and establishes a relationship with them based on the action of the State, through its budgetary structure, in the allocation of resources for better social conditions. It represents an important contribution to the debate on human and fundamental rights, insofar as it is aligned with the search for good public administration, as all municipalities studied complied with the constitutional parameters of expenditure on education and health. However, the results of IDESE on education and health were quite different. Therefore, it is substantied that good public management acts beyond the fulfillment of legal attributions, but above all by the reach of human and social development.