Determinação dos níveis de eficiência dos gastos públicos nos municípios do COREDE Médio Alto Uruguai do Rio Grande do Sul

Abstract

Faced with the constant decrease in financial resources available to municipalities for managing the public sector, the correct and regular use of these resources by managers to reach positive results in terms of providing goods and services to the population is increasingly important. Given the importance of managing public resources, this research aimed to determine the efficiency levels of public spending in the municipalities belonging to the Regional Development Council (COREDE) Médio Alto Uruguay of Rio Grande do Sul in the period between 2016 and 2018. The IEGM indicators (Municipal Management Effectiveness Index) carried out by the Court of Auditors of the State of Rio Grande do Sul – TCE-RS and the Firjan Fiscal Management Index (IFGF) were used. Efficiency levels were determined using a quantitative approach. Data Envelopment Analysis (DEA) was used, considering variable returns to scale with output orientation. It was found that the most efficient municipalities (score 1) in the three periods analyzed were Alpestre, Novo Tiradentes and Pinhal. It was observed that these municipalities have a population of less than 10 thousand inhabitants and their annual expenses were not the highest in relation to other municipalities. This indicates that efficiency has a low correlation with population size and public spending. Over the period analyzed there was a decrease in the number of municipalities considered efficient. In 2016 there were 10 municipalities, the following year there were five and in 2018 only four. These findings show that municipalities with high levels of efficiency were unable to maintain the same position in subsequent years.