Credibilidade orçamentária: uma descrição da execução orçamentária do estado de Alagoas no período de 2014 a 2022 com o auxílio da metodologia PEFA

Abstract

Budget credibility is crucial for society's and investors' confidence in the governmentand its capacity to fulfill its planning through the established budget targets. In this sense, the present work a imed to describe the budget a rycredibility of the state of Alagoas in the period 2014-2022. For that, a descriptive research was carried out, conducted through documental analysis and quantitative data approach, witht heaidof the PEFA methodology - Public Expenditure and Financial Responsibility Program. Data were collected from the transparency portal of the stateof Alagoas and from summary budget execution reports - RREO's. The results show edthat, with regard to the setting of aggregate expenses, the stateachieved a satisfactory performance in the 2014-2016 and 2017- 2019 trienniums, receiving an A grade in both, while in the 2020-2022 triennium the performance was unsatisfactory, receiving a score D. As for the composition of expenditures, the three-year period 2014-2016 registered basic performance, receiving a C+ grade, the three year period 2017-2019 obtained a good evaluation, with a B+ grade and in the years 2020-2022 the performance was unsatisfactory, deserving a D grade. regarding the execution of revenues, in the 2014-2016 triennium the performance was unsatisfactory, with a D+ grade, the 2017-2019 triennium performed well, achieving a B grade, while the 2020-2022 triennium achieved basic performance, with a C+ grade. it is concluded that, in order to improve the credibility of the Alagoan budget, the state must beaware of the increase in imprecision in the setting ofaggregate expenses in the years 2021 and 2022 and the high number of real locations between the different categories of expenses, in addition to seeking ways to more accuratefore casting of revenues.