Orçamento por Resultados - Gestão pública orientada para resultados: avaliando o caso de Minas

2.1.K Estruturação do orçamento com base em programas

PP1 Estruturação do orçamento com base em programas 0K5

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> * =# ;#,%,* 0 #1,%$(" $*",0!,5 &(75!$% &(6 #%,1J$* * .#$ .?$"&) * $ %$",*>

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0$ 0$*$%=$(- > S

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N I P $I%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações: N % $*",.$5$7$ , (*"&"!&12 3$0$#,5 0$ VV< =5,( =5!#&,(!,5 "$% (,"!#$B, ;5 .,5 $ ,.#,(;$ " 0,* ,* 0$*=$*,* $:$7!",0,* =$5 0$# D.5&7 < *$?,% $**,* #$5,7& (,0,* , =# ;#,%,* 0$ &()$*"&%$(" ! 0$ 0!#,12 7 ("&(!,0,> $**$ % 0 < g 0 * #$7!#* * 7 ("$%=5,0 * ( #1,%$(" M",(" 6&*7,5 9!,(" 0$ &()$*"&%$(" 0,* $%=#$*,* 7 ("# 5,0,* =$5 *",0 N $*"2 ",%.+% $*",.$5$7&0 * ( =5,( =5!#&,(!,5 $< 7 (*$9!$("$%$("$< ,=#$*$(",%I*$ $*"#!"!#,0 * $% =# ;#,%,*>

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2.2.K Perspectiva orçamentária de médio prazo

PP2 Responsabilidade econômicoKfinanceira no marco de responsabilidade

fiscal 0K5

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> *"@ *$(0 $5,. #,0 !% %,#7 6&(,(7$&# M N 0$ #$7$&",* $ 0$*=$*,* 0$ %+0& =#,B M%A(&% 0$ "#8* ,( *N< $% 7 (6 #%&0,0$ 7 % =5,( $*"#,"+;&7 0 ; )$#( $*",0!,5 M N>

S S> * %$",* 6&*7,&* *2 ,"!,5&B,0,* ,(!,5%$("$>

> #1,%$(" ,(!,5 0 ; )$#( $*",0!,5 5$), $% 7 (", ,* %$",* 6&*7,&* 0$ %+0& =#,B 0 ; )$#( 6$0$#,5 M N>

> %,#7 ?!#A0&7 7 (7$0$ ,!" ( %&, , ; )$#( $*",0!,5 =,#, 7 ("#,&# 0A)&0,* *$% , ;,#,("&, 0 ; )$#( 6$0$#,5 M7,=,7&0,0$ 0$ $(0&)&0,%$(" *$% ;,#,("&, * .$#,(,N>

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N I P $I%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

N 5+% 0, $& 0$ $*= (*,.&5&0,0$ 3&*7,5 M 3N< 9!$ + )@5&0, =,#, " 0 * * $("$* 0, 6$0$#,12 < *",0 0$ &(,* $#,&*< = # 6 #1, 0$ 7 %,(0 0, (*"&"!&12 3$0$#,5 0$ VV< ",%.+% $5,. #, , $& 0$ &#$"#&B$* #1,%$("@#&,* M N< 0$",5-,(0 #$;#,* =,#, , ;$*"2 6&*7,5 0, ,0%&(&*"#,12 =D.5&7, $*",0!,5> **,* #$;#,* *2 !"&5&B,0,* 7 % &(*"#!%$(" * 0$ 7 ("# 5$ 6&*7,5 0, %@9!&(, =D.5&7, =$5 ; )$#( < -,?, )&*", ,?!*"$ 6&*7,5 ,57,(1,0 =$5 *",0 0$ &(,*

$#,&* #$7$("$%$("$>

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

SN * %$",* 6&*7,&* $*",.$5$7&0,* (, *2 ,"!,5&B,0,* ,(!,5%$("$ 7 % 0$7 ##8(7&, 0, 0&*= *&12 7 (*"&"!7& (,5 9!$ #0$(, , $5,. #,12 ,(!,5 0, 7 % =# 7$0&%$(" 9!$ ,("$7$0$ $ #0$(, , $5,. #,12 0, 5$& #1,%$("@#&, ,(!,5>

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Flexibilidade orçamentária

PP3 Incentivos para a efetividade na gestão (indicar porcentagens) %

> !$ = #7$(",;$% 0,* #$7$&",* 0 ; )$#( $*",0!,5 *2 #$7$&",* =#E=#&,*W

Equivalências: 80&100% = 5; 60&79% = 4; 40&59% = 3; 20%&39% = 2; 0&19% = 1

> !$ = #7$(",;$% 0,* #$7$&",* 0 ; )$#( $*",0!,5 *2 "#,(*6$#8(7&,* M7 (*"&"!7& (,&* $ ) 5!("@#&,*N 0 ; )$#( 6$0$#,5W

Equivalências: 80&100% = 1; 60&79% = 2; 40&59% = 3; 20%&39% = 4; 0&19% = 5

S> !$ = #7$(",;$% 0 #1,%$(" 0 ; )$#( $*",0!,5 + ,5 7,0, , 0$*=$*, 7 ##$("$ $ , &()$*"&%$(" M$:75!&# 0 7@57!5 ,* 0$*=$*,* 6&(,(7$&#,* 0$ # 5,;$% 0, 0A)&0,NW

Equivalências: Gasto Inv. 20&Gasto Corr.80% =1; 30&70%=2; 40&60%=3; 50%&50%=4; 60& 40%=5

> !$ = #7$(",;$% 0,* 0$*=$*,* 0 ; )$#( $*",0!,5 + =#+I,5 7,0, = # 5$& M0$*=$*,* )&(7!5,0,*NW

Equivalências: 80&100% = 1; 60&79% = 2; 40&59% = 3; 20%&39% = 4; 0&19% = 5

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N ' P $%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

N % R M #1,%$(" 3&*7,5N< ,* #$7$&",* =#E=#&,* M$:75!&(0 I*$ $:75!*&),%$("$ ,* #$7$&",* #&!(0,* 0$ "#,(*6$#8(7&,* 7 (*"&"!7& (,&* $ ) 5!("@#&,* 0, (&2 N #$=#$*$(",),% VR< Sg 0, #$7$&", " ",5>

N % R M #1,%$(" 3&*7,5N< ,* "#,(*6$#8(7&,* 7 (*"&"!7& (,&* $ ) 5!("@#&,* 0, (&2 #$=#$*$(",),% < Rg 0, #$7$&", " ",5 0 *",0 >

SN $*7 (*&0$#,(0 ,* 0$*=$*,* 7 % * *$#)&1 * 0, 0A)&0, =D.5&7, $*",0!,5 M;#!= * 0$ 0$*=$*, ?!# * $ $(7,#; * 0, 0A)&0, $ ,% #"&B,12 0, 0A)&0,N< ,* 0$*=$*,* 7 ##$("$* #$=#$*$(",),%< $%

R< VR<RRg 0,* 0$*=$*,* $ ,* 0$*=$*,* 0$ 7,=&",5 < Sg>

N * 0$*=$*,* )&(7!5,0,* #$=#$*$(",),%< $% R< T< Vg 0,* 0$*=$*,* " ",&* 0 *",0 ( Q%.&" 0 #1,%$(" 3&*7,5>

Documentos: ,5,(1 $#,5 0 *",0 >

2.4. Incentivos para a gestão da efetividade do gasto

PP4 Incentivos para a efetividade do gasto 0K5

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Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N ' P $%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

N * =# ;#,%,* $*"#,"+;&7 * 0 ; )$#( $*",0!,5< 0$( %&(,0 * =# ;#,%,* $*"#!"!#,0 #$*< *2 ,5) (2 ,=$(,* 0, ,5 7,12 =#& #&"@#&, 0$ #$7!#* * 0&*7#&7& (,#&,%$("$ 0&*= (A)$&*< 7 % ",%.+% 0$ %$" 0 5 ;&, 0$ ;$#$(7&,%$(" &("$(*&) < * . 7 #0$(,12 $ ,= & 0$ !(&0,0$ 7$("#,5 0$ ,= & , ;$#$(7&,%$(" 0$ =# ?$" *> ;!,5%$("$< 0$*$%=$(- 0 * 0&)$#* * E#;2 * $ $("&0,0$* (, $:$7!12 0 * =# ;#,%,* $*"#!"!#,0 #$*< , =,#"&# 0$ ?,($&# 0$ V< + .?$" 0$ =,7"!,12 ( Q%.&" 0 * 7-,%,0 * 7 #0 * 0$ $*!5",0 0$ i $ i ",=, ' #$*!5",0 * $**$* 7 ("#,",0 * ",(" 7 % * )@#& * *$" #$* M 7 #0 * 0$ i ",=,N< 9!,(" 7 % ,* $9!&=$* 9!$ 7 %=J$% 7,0, E#;2 ! $("&0,0$ M 7 #0 * 0$ i ",=,N ' 7 (*!.*",(7&,(0 &%= #",("$ %$7,(&*% 0$ &(7$("&) $ =$(,5&0,0$* =,#, ,=#&% #,# 0$*$%=$(- 0 * =# ;#,%,* *$5$7& (,0 *> ( ", ,"#&.!A0, + &;!,5 , < 0,0 9!$ $**, %$" 0 5 ;&,< $%. #, =$#6$&",%$("$ $*",.$5$7&0,< "$% *!, ,=5&7,12 #$*"#&", , * =# ;#,%,* $*"#,"+;&7 *>

N % R< * ;,*" * $:$7!",0 * ( Q%.&" 0 * # ;#,%,* *"#!"!#,0 #$* 7 ##$*= (0&,% , <T g>

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Documentos: $(*,;$% 0 )$#(,0 # C **$%.5+&, $;&*5,"&),P $5,"E#& (!,5 0$ ),5&,12 0 5,( 5!#&,(!,5P #$*",12 0$ (",* (!,5 M$5,. #,0, =$5, !0&" #&, $#,5 0 *",0 NP ,#$7$# #+)& 0 #&.!(,5 0$ (",* 0 *",0 * .#$ , =#$*",12 0$ 7 (",* ,=#$*$(",0, =$5 )$#(,0 #>

2.5. Orçamento participativo

PP5 Orçamento participativo 0K5

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0$6&(&12 0 #1,%$(" 0 ; )$#( $*",0!,5> S

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S> :&*"$% %$7,(&*% * &(*"&"!7& (,5&B,0 * = # %$& 0 * 9!,&* ; )$#( $*",0!,5 =#$*", 7 (",* 0, $:$7!12 #1,%$("@#&, , * ," #$* 9!$ =,#"&7&=,#,% 0, $5,. #,12 0 #1,%$(" >

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N ' P $%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#>

Observações:

N (6 #%$ $:=5,(,0 ( &"$% 0 "E=&7 >S M SN< $:&*"$% ( #%,* 7 (*"&"!7& (,&* 9!$ 0$"$#%&(,% , =,#"&7&=,12 0 * 7&0,02 * (, 0$6&(&12 0 =5,( =5!#&,(!,5 $ 0 #1,%$(" 0 *",0 < %,* $**,* #$;#,* (2 *2 .?$" 0$ #$;!5,%$(",12 < =#&(7&=,5%$("$ (, $& 0$ &#$"#&B$*

#1,%$("@#&,* $ (, 5$& 9!$ &(*"&"!& =5,( =5!#&,(!,5>

N %&**2 0$ ,#"&7&=,12 =!5,# M N< $% =,#7$#&, 7 % ; )$#( 0 $*",0 < #$,5&B, ,!0&8(7&,* =D.5&7,* =,#, 0&*7!**2 $ $%$(0, 0 =5,( =5!#&,(!,5 $ 0, 5$& #1,%$("@#&,< 7 % , 0$*"&(,12 0$ #$7!#* * $*=$7A6&7 * =,#, ,* =# = *",* ,**&% ,=# ),0,* M#$7!#* * $**$* ($; 7&,0 * $("#$ ; )$#( $ , N< *$(0 $**$ D(&7 %$7,(&*% 0$ =,#"&7&=,12 $6$"&),%$("$ ,=5&7,0 > SN ,( 0$ R< *",0 0$ &(,* $#,&* ,=#$*$(",), 7 % %$7,(&*% * &(*"&"!7& (,5&B,0 * 0$ =#$*",12 0$ 7 (",* 0, $:$7!12 #1,%$("@#&, , $(*,;$% 0 )$#(,0 # C **$%.5+&,

$;&*5,"&),< ,5,(1 $#,5 0 *",0 $ $5,"E#& (!,5 0$ ),5&,12 0 5,( 5!#&,(!,5> =,#"&# 0$ V 6 & &(*"&"!A0 $5,"E#& (*"&"!7& (,5 0$ (&" #,%$(" < 9!$ ,=#$*$(",< 7 % !%, =$#& 0&7&0,0$ .&%$*"#,5< , $:$7!12 6A*&7, $ 6&(,(7$&#, 0$ " 0 * * =# ;#,%,* $ ,1J$* 0 0$#

:$7!"&) >

Documentos: (*"&"!&12 0 *",0 0$ &(,* $#,&*P $;&%$(" ("$#( 0, **$%.5+&, $;&*5,"&), 0 *",0 0$ &(,* $#,&*P $(*,;$% 0 )$#(,0 # C **$%.5+&, $;&*5,"&),P $5,"E#& (!,5 0$ ),5&,12 P ,5,(1 $#,5 0 *",0 P $5,"E#& (*"&"!7& (,5 0$

(&" #,%$(" >

2.6.K Avaliação da efetividade do gasto

PP6 Avaliação da efetividade do gasto 0K5

> :&*"$ !% %,#7 ?!#A0&7 9!$ 0$"$#%&(, , ,),5&,12 0 * #$*!5",0 * 0 * ;,*" * $ 6 %$(", , 9!,5&0,0$ 0 ;,*" =D.5&7 0 ; )$#( $*",0!,5>

> :&*"$ !% *&*"$%, 0$ &(0&7,0 #$* 0$ 0$*$%=$(- =,#, %$0&# * #$*!5",0 * 0 ;,*" 0 ; )$#( $*",0!,5>

S> *&*"$%, 0$ &(0&7,0 #$* 0$ 0$*$%=$(- *$ ,=5&7, , MgN 0 ;,*" " ",5 0

; )$#( $*",0!,5> S

> * &(0&7,0 #$* 0$ 0$*$%=$(- 6 #,% $5,. #,0 * $% 7 (?!(" 7 % * #$*= (*@)$&* =$5 * =# ;#,%,* 0 ; )$#( $*",0!,5>

>3 #,% #$,5&B,0,* ,!" I,),5&,1J$* 0 *&*"$%, 0$ &(0&7,0 #$* 0$ 0$*$%=$(- >

T>3 #,% #$,5&B,0,* ,),5&,1J$* $:"$#(,* 0 *&*"$%, 0$ &(0&7,0 #$* 0$ 0$*$%=$(- >

R> * 0$7&*J$* #1,%$("@#&,* *2 " %,0,* 5$),(0 I*$ $% 7 (", * #$*!5",0 * ,=#$*$(",0 * =$5 *&*"$%, 0$ &(0&7,0 #$* 0$ 0$*$%=$(- >

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N ' P $%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

N 5$& 9!$ &(*"&"!&! 5,( 5!#&,(!,5 I R $*",.$5$7$! , $5,. #,12 0 $5,"E#& (!,5 0$ ),5&,12 0 < 0 7!%$(" $**$ 9!$ 7 (0$(*,< $% *$! #$5,"E#& =#&(7&=,5< =,#, 7,0, =# ;#,%,< * =#&(7&=,&* #$*!5",0 * ,57,(1,0 *< , ,=!#,12 0 * &(0&7,0 #$* $ , ,),5&,12 6A*&7, $ 6&(,(7$&#, 0,* ,1J$*> %. #, $**$ &(*"#!%$(" ?@ $*"$?, 7 (* 5&0,0 < ,&(0, -@ &%= #",("$*

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N , *&*"$%@"&7, 0 =5,( =5!#&,(!,5< , "$ # 0, #",#&, ("$#%&(&*"$#&,5 (a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N 5 (; 0 =# 7$** 0$ $5,. #,12 $ #$)&*2 0 =5,( =5!#&,(!,5< ,* !(&0,0$* $ ;$#$("$* #$*= (*@)$&* =$5 * =# ;#,%,* 0 *2 ,7& (,0 * =$5,* !(&0,0$* *$" #&,&* 0$ =5,($?,%$(" $ #1,%$(" "$(0 $% )&*", , $5,. #,12 #$)&*2 0$ " 0 * * ,"#&.!" * #$5,7& (,0 * , * #$*=$7"&) * =# ;#,%,*< &(75!*&)$ * &(0&7,0 #$* 0$ 0$*$%=$(- 9!$ * 7 %=J$%>

N % R< (2 6 #,% $5,. #,0,* ,),5&,1J$* 0 7 (?!(" 0$ &(0&7,0 #$* 0$ 0$*$%=$(- )&(7!5,0 * , * =# ;#,%,* 0 > % V< 7 ("!0 < 6 & $5,. #,0 !% "#,.,5- 0$ ,),5&,12 0 * &(0&7,0 #$* 0$ =# ;#,%, , 5 (; 0 I R< 9!$ =$#%&"&! , ."$(12 0$ &%= #",("$ 0&,;(E*"&7 9!,(" C *&"!,12 0 =5,( ($**$ ,*=$7" >

TN 2 - !)$ ,),5&,1J$* $:"$#(,* 0 7 (?!(" 0$ &(0&7,0 #$* 0$ =# ;#,%, ( Q%.&" 0 I R>

RN 7,* %&($&# < * &(0&7,0 #$* 0$ 0$*$%=$(- )&(7!5,0 * , * =# ;#,%,* 0 =5,( ,=$(,* *2 ,=!#,0 * 9!,(0 0, $5,. #,12 0 $5,"E#& (!,5 0$ ),5&,12 0 > $**$ 7 ("$:" < , )$#&6&7,12 ,**&% $%=#$$(0&0, "$% !% 7,#@"$# ex post $% #$5,12 C $:$7!12 #1,%$("@#&, , 9!$ *$ #$6$#$< " %,(0 $% 7 (*&0$#,12 &;!,5%$("$ 9!$ , ;#,(0$ %,& #&, 0 * &(0&7,0 #$* ,=#$*$(", !%, =$#& 0&7&0,0$ ,(!,5> 0$%,&*< &($:&*"$% %$7,(&*% * &(*"&"!7& (,5&B,0 * 0$ &(7 #= #,12 0 * #$*!5",0 * ,=!#,0 * , =,#"&# 0 * &(0&7,0 #$* 0$ 0$*$%=$(- (, =# ;#,%,12 #1,%$("@#&,> Documentos: 5,( 5!#&,(!,5 0$ 12 )$#(,%$(",5 K $& > SS P $5,"E#& (!,5 0$

),5&,12 0 P ,(!,5 0$ $)&*2 0 $ 0$ 5,. #,12 0, $& #1,%$("@#&,P $" 0 5 ;&, 0$ ),5&,12 0 * f#;2 * $ ("&0,0$* 9!$ 7 %=J$% &*"$%, *",0!,5 0$ 5,($?,%$(" K h(0&7$ 0$ $*$%=$(- 0 5,($?,%$(" ' =# 0!" $5,. #,0 $% !"!.# 0$ V = # 7,*&2 0 7 #0 0$ $*!5",0 * 7$5$.#,0 =$5, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $

2.7. Disseminação de informações

PP7 Disseminação de informações 0K5

> * &(6 #%,1J$* * .#$ #1,%$(" 0 ; )$#( $*",0!,5 $*"2 C 0&*= *&12 0 * 7&0,02 * (, &("$#($"< 9!,(0 0, ,=#$*$(",12 0 #1,%$(" , 0$#

$;&*5,"&) >

> * &(6 #%,1J$* * .#$ #1,%$(" 7 5 7,0,* C 0&*= *&12 0 * 7&0,02 * =$#%&"$% &0$("&6&7,# , ,5 7,12 0 #1,%$(" = # =# ;#,%,< 7 (6 #%$ * .?$"&) * 0 ; )$#( $*",0!,5>

S> * &(6 #%,1J$* * .#$ ,* 0$% (*"#,1J$* 6&(,(7$&#,* 0$ $(7$##,%$(" 0$ $:$#7A7& 7 5 7,0,* C 0&*= *&12 0 * 7&0,02 * =$#%&"$% &0$("&6&7,# ;,*" = # 7,"$; #&,< 0$ ,7 #0 7 % * .?$"&) * 0 ; )$#( $*",0!,5>

> * =#$*",1J$* 0$ 7 (",* M0$% (*"#,1J$* 6&(,(7$&#,*N 0$ $(7$##,%$(" 0$ $:$#7A7& $*"2 C 0&*= *&12 0 * 7&0,02 * (, &("$#($"< ( * *$&* %$*$* = *"$#& #$* C 0,", 0$ 7 (75!*2 0, ,!0&" #&, $:"$#(, M N >

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N I P $I%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

N 0 * * =# 0!" * 0 %,7# =# 7$** 0$ =5,($?,%$(" $ #1,%$(" *2 0&*= (&.&5&B,0 * =,#, * 7&0,02 * = # %$& 0, &("$#($" 7 % , $& 0$ &#$"#&B$* #1,%$("@#&,* $ , $& #1,%$("@#&, (!,5 M&(75!*&)$ ,* =# = *",* &(&7&,5%$("$ $()&,0,* C **$%.5+&, $;&*5,"&),N< 5,( 5!#&,(!,5 0$ 12 )$#(,%$(",5< $5,"E#& (*"&"!7& (,5 0$ (&" #,%$(" < $5,"E#&

(!,5 0$ ),5&,12 $ , $(*,;$% 0 )$#(,0 # C **$%.5+&, $;&*5,"&),>

N :&*"$% )@#& * #$5,"E#& *< (, $& #1,%$("@#&, (!,5< 9!$ 0$",5-,%< * . 0&6$#$("$* 6 #%,*< * ;,*" * 0 *",0 0$ &(,* $#,&* = # =# ;#,%, 0$ ; )$#( > $**, 6 #%,< &5!*"#,"&),%$("$< "$% * # ;#,%, 0$ #,.,5- < 9!$ 0$*7#$)$ * .?$"&) * $ ,* %$",* 6A*&7,* $ 6&(,(7$&#,* = # ,12 < 7 % ",%.+% + = **A)$5 7&",# !,0# 0$ $",5-,%$(" 0, $*=$*,< 9!$ 0&*7#&%&(, , 75,**&6&7,12 $7 (X%&7, 0, 0$*=$*, &;!,5%$("$ = # ,12 < ,5+% 0$ !"# * 0$% (*"#,"&) * ,(,5A"&7 * $ 7 (* 5&0,0 * 0&*= (A)$&* ( #1,%$(" >

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

N % &;!,5%$("$ 0$*7#&" ,7&%,< 7 (* ,("$ 0$"$#%&(, , 5$;&*5,12 < " 0 * * #$5,"E#& * 6&(,(7$&# * $:&;&0 * =$5, 5$;&*5,12 *2 0&*= (&.&5&B,0 * =,#, * 7&0,02 * = # %$& 0, &("$#($" 0$("# 0 5,=* "$%= #,5 ,5!0&0 =$5, 9!$*"2 >

3 #"> V> 2 &(*"#!%$(" * 0$ "#,(*=,#8(7&, 0, ;$*"2 6&*7,5< , * 9!,&* *$#@ 0,0, ,%=5, 0&)!5;,12 < &(75!*&)$ $% %$& * $5$"#X(&7 * 0$ ,7$** =D.5&7 K * =5,( *< #1,%$(" * $ 5$&* 0$ 0&#$"#&B$* #1,%$("@#&,*P ,* =#$*",1J$* 0$ 7 (",* $ #$*=$7"&) =,#$7$# =#+)& P $5,"E#& $*!%&0 0, :$7!12 #1,%$("@#&, $ $5,"E#& 0$ $*"2 3&*7,5P $ ,* )$#*J$* *&%=5&6&7,0,* 0$**$* 0 7!%$(" *>

,#@;#,6 D(&7 > "#,(*=,#8(7&, *$#@ ,**$;!#,0, ",%.+% %$0&,("$ &(7$("&) C =,#"&7&=,12 = =!5,# $ #$,5&B,12 0$ ,!0&8(7&,* =D.5&7,*< 0!#,("$ * =# 7$** * 0$ $5,. #,12 $ 0$ 0&*7!**2 0 * =5,( *< 5$& 0$ 0&#$"#&B$* #1,%$("@#&,* $ #1,%$(" *>

Documentos: )$#&6&7,12 0, =!.5&7&0,0$ 0 * 0 7!%$(" * ,5!0&0 * *!=#, = 0$ *$# ,"$*",0, %$0&,("$ 7 (*!5", C &("$#($" 5 ; ,=E* , 7 (75!*2 0 5,=* "$%= #,5 $:&;&0 =$5, 5$;&*5,12 =,#, 7 (75!*2 0$**$* "#,.,5- *>

A

DMI ISTRAÇÃO

F

I A CEIRA

P

ÚBLICA

E

STADUAL

3.1.K Aspectos do procedimento orçamentário

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N I P $I%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

0$*)& %+0& $("#$ #1,%$(" ,=# ),0 M N $ #1,%$(" $:$7!",0 < 0!#,("$ * ,( * 0$ < T $ R< $:75!&(0 I*$ * ;,*" * 0$ *$#)&1 0, 0A)&0, $ 0$ =# ?$" * 9!$ 7 (",% 7 % 6&(,(7&,%$(" $:"$#( < 6 & &;!,5 , R< g>

Documentos: ,5,(1 $#,5 0 *",0 >

F2 Operações não incluídas no orçamento 0K5

> 0$*=$*, $:"#,I #1,%$("@#&, S#$=#$*$(", MgN 0, 0$*=$*, " ",5 ,(!,5>

EQUIVALÊ5CIAS: menos de 3% = 5; entre 3% e 6% = 4; entre 6% e 9% = 3; entre 9% e 12% = 2; entre 12% e 15% = 1; mais de 15% = 0.

Entrevistada: ,#&, 0, (7$&12 ,## * 0$ $B$(0$ ' &#$" #, 0, !=$#&("$(08(7&, $("#,5 0$ (",0 #&, $#,5 I 3P $I%,&5K7 (7$&7, >#$B$(0$p6,B$(0,>%;>; )>.#>

Observações:

* 0$*=$*,* $:"#,I #1,%$("@#&,* *2 7 (*&0$#,0,* ),#&,1J$* =,"#&% (&,&* &(0$=$(0$("$* 0, $:$7!12 #1,%$("@#&,>

Documentos: ,5,(1 $#,5 0 *",0 >

$*=$*, $:"#,I #1,%$("@#&, + ,9!$5, 6$&", = # E#;2 * $ $("&0,0$* =D.5&7,* %,* 9!$ (2 $*"2 &(75!A0,* ( #1,%$(" > # $:$%=5 < 0 ,12 $% $*=+7&$ ! 0&(-$&# #$7$.&0 0$ #;,(&B,1J$* (2 ; )$#(,%$(",&*< #;,(&*% * &("$#(,7& (,&* ! ; )$#( * $*"#,(;$&# *< 6!(0 * $:"#,I #1,%$("@#& *< 0 ,1J$* ! "#,(*6$#8(7&,* 0$ =$** ,* 6A*&7,* ! ?!#A0&7,* (2 7 %=!",0,* 7 % #$7$&",* 6&*7,&*< $"7>

F1 Resultados do gasto agregado em comparação ao orçamento original

aprovado 0K5

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EQUIVALÊ5CIAS: menos de 3% = 5; entre 3% e 6% = 4; entre 6% e 9% = 3; entre 9% e 12% = 2; entre 12% e 15% = 1; mais de 15% = 0.

EntrevistadoK *%,# $&:$&#, 0$ .#$!P **$** # *=$7&,5 0 $7#$"@#& 0$ *",0 0$ 3,B$(0, I 3P $I%,&5K *%,#>,.#$!p6,B$(0,>%;>; )>.#

Observações:

' $7#$",#&, 0$ *",0 0$ 3,B$(0, $ , 0) 7,7&, $#,5 0 *",0 &(&7&,#,% $*"!0 * 7 % =# =E*&" 0$< ,&(0, ( $:$#7A7& 0$ < &(7 #= #,# 7 (7$&" * $ %+" 0 * 0$ ,),5&,12 0$ #&*7 * $% *$!* =# 7$** * $ =# 7$0&%$(" * 7#A"&7 * * . , E"&7, 6&*7,5>

Entrevistado: (0#+ .#$! $&*P &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 5,($?,%$(" $ # ;#,%,12 #1,%$("@#&, M N I P $I%,&5K,(0#+>#$&*p=5,($?,%$(" >%;>; )>.#> Observações:

N 75,**&6&7,12 $7 (X%&7, $ ,0%&(&*"#,"&), !"&5&B,0, =$5 *",0 0$ &(,* $#,&* (2 *$;!$ , %$*%, $*"#!"!#, $*",.$5$7&0, (, 75,**&6&7,12 0 3 < 9!$ = **!& !%, =$#*=$7"&), =,"#&% (&,5&*",> 75,**&6&7,12 !"&5&B,0, ( ; )$#( %&($&# *$;!$ , #",#&, 3$0$#,5 3 (a> S V $ , $& (a> >S T > 75,**&6&7,12 $7 (X%&7, + , %$*%, !"&5&B,0, =$5 * *",0 *<

F3 Análise de risco 0K5

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> :&*"$% %$7,(&*% * $ &(*"#!%$(" * =,#, %&"&;,# * $6$&" * 0 * #&*7 * 0$ .#&;,1J$* 0&#$",* ( ; )$#( $*",0!,5>

S> 2 #$,5&B,0,* ,(@5&*$* 0$ #&*7 * #$5,"&),%$("$ C $:= *&12 0 ; )$#( $*",0!,5 , 0$*,*"#$* (,"!#,&*>

> :&*"$% %$7,(&*% * $ &(*"#!%$(" * =,#, %&"&;,# * $6$&" * 0 * 0$*,*"#$* (,"!#,&* 7 ##&0 * ( $*",0 < 7 % *$;!# 7 ("#, 0$*,*"#$*< 6!(0 * 0$ 7 ("&(;8(7&, ! 6!(0 * 0$ =# "$12 >

> 2 #$,5&B,0,* ,(@5&*$* 0$ #&*7 * 6&*7,&* #$5,7& (,0,* 7 % ,* .#&;,1J$* &(0&#$",* M= # $:> ;,#,("&,* 0 ; )$#( $*",0!,5 , "$#7$&# *< =,**&) * ,"!,#&,&*< 0$7&*J$* ?!0&7&,&*N $ *$;!# * 7 ("#,",0 * =$5 $*",0 >

F4 Classificação de gastos do orçamento 0K5

> #1,%$(" 0 ; )$#( $*",0!,5 *$ .,*$&, $% !%, 75,**&6&7,12 ,0%&(&*"#,"&), $ $7 (X%&7, 0$ ,7 #0 7 % ,* ( #%,* 0$ *","A*"&7,* 0,* 3&(,(1,* D.5&7,* M 3 N 0 3 >

> #1,%$(" 0 ; )$#( $*",0!,5 *$ .,*$&, $% !%, 75,**&6&7,12 6!(7& (,5 0$ ,7 #0 7 % ,* ( #%,* 0, 5,**&6&7,12 0,* 3!(1J$* 0, 0%&(&*"#,12

D.5&7, M 3 N 0,* ,1J$* (&0,*>

S> #1,%$(" 0 ; )$#( $*",0!,5 *$ .,*$&, $% !%, 75,**&6&7,12 = # =# ;#,%,*>

> #1,%$(" $*",0!,5 =$#%&"$ , &0$("&6&7,12 ;$ ;#@6&7, 0 #1,%$(" M= #

&*"#&" 3$0$#,5 $ !(&7A=& * $ (&2 < 0$ ,7 #0 7 % , $& (a> >S < 0$ T < $ #",#&, ("$#%&(&*"$#&,5 3 (a> S V> 7,* 0, 75,**&6&7,12 ,0%&(&*"#,"&),< $*", *$ .,*$&, (, $*"#!"!#, ,0%&(&*"#,"&),< ,=$*,# 0$ $:&*"&#$% E#;2 * #1,%$("@#& *< ",&* 7 % (7,#; * $#,&* 0 *",0 < 9!$ (2 #$=#$*$(",% !%, $*"#!"!#, ,0%&(&*"#,"&),< 7 % ,0%&"$ ,#"> 0, $& (a> >S < 0$ T >

N 75,**&6&7,12 6!(7& (,5 0$ &(,* $#,&* (2 ;!,#0, 7 ##$5,12 7 % , 75,**&6&7,12 0,* ,1J$* (&0,*> =$*,# 0$ -,)$# *$%$5-,(1,* $% ,5;!(* 7,* *< , 75,**&6&7,12 !"&5&B,0, ( ; )$#( %&($&# + , $*",.$5$7&0, =$5, #",#&, 3$0$#,5 (a> >

SN #1,%$(" 0 ; )$#( $*",0!,5 *$ .,*$&, $% !%, 75,**&6&7,12 = # =# ;#,%,* 7 % 0$"$#%&(, , $& >S T $ , #",#&, ("$#%&(&*"$#&,5 (a> > (6 #%$ $**$ D5"&% &(*"#!%$(" ( #%,"&) < 7,0, $("$ 0, 6$0$#,12 ,=#$*$(", !%, 75,**&6&7,12 =# ;#,%@"&7, =#E=#&,>

N #1,%$(" < =# =#&,%$("$< ,=$(,* &0$("&6&7, ;$ ;#,6&7,%$("$ ,* 0$*=$*,* 0$ &()$*"&%$(" $% .#,*> # !"# 5,0 < 7,.$ , =5,( =5!#&,(!,5< 7 (6 #%$ %,(0,%$(" 7 (*"&"!7& (,5< ,=#$*$(",# 0$ 6 #%, #$;& (,5&B,0, ,* %$",* 6A*&7,* $ 6&(,(7$&#,* $*",.$5$7&0,* $% 7,0, ,12 > $(",(" < , #$;& (,5&B,12 0,* ,1J$* 0 =5,( ,&(0, $(7 ("#,I*$ $% 6,*$ 0$ 7 (* 5&0,12 < ),#&,(0 %!&" , 0&*= (&.&5&0,0$ 0$ &(6 #%,1J$* 0$ !(&0,0$ =,#, !(&0,0$>

Documentos: #1,%$(" 0 *",0 0$ &(,* $#,&*>

Entrevistado: ,#&, 0, (7$&12 ,## * 0$ $B$(0$ ' &#$" #, 0, !=$#&("$(08(7&, $("#,5 0$ (",0 #&, $#,5 ' 3P $I%,&5K 7 (7$&7, >#$B$(0$p6,B$(0,>%;>; )>.#>

Observações:

N 0 12 =#$)&*", , =,#"&# 0 $:$#7A7& 6&(,(7$&# 0$ < 7 (6 #%$ #",#&, 3 (a V < 0$ 0$ ,; *" 0$ VP

S $ N 5$;&*5,12 .#,*&5$&#, $*",.$5$7$! #$;&%$ %&*" =,#, , ,=!#,12 0 * #$*!5",0 * ( Q%.&" 0, (",.&5&0,0$ )$#(,%$(",5< 7 (6 #%$ 0&*= *" ( ,#"> S 0, $& 3$0$#,5 (a>

>S T < *$(0 0$ 7,&:, =,#, , #$7$&", $ 0$ 7 %=$"8(7&, =,#, ,* 0$*=$*,*P

j #&.!(,5 0$ (",* 0 *",0

F5 Contabilidade 0K5

> *&*"$%, 0$ 7 (",.&5&0,0$ 0 ; )$#( $*",0!,5 ,0 ", ( #%,* $ =,0#J$* &("$#(,7& (,&*>

> 7 (",.&5&0,0$ #$65$"$ " 0,* ,* #!.#&7,* 0, 75,**&6&7,12 0 #1,%$(" > S> 7 (",.&5&0,0$ + #;,(&B,0, =$5 #$;&%$ 0$ 7 %=$"8(7&,>

> 7 (",.&5&0,0$ + #;,(&B,0, =$5 #$;&%$ 0$ 7,&:,>

> 5,. #,I*$ ,(!,5%$("$ !% #$5,"E#& 7 (* 5&0,0 0 ; )$#( $*",0!,5 9!$ 7 ("+% &(6 #%,1J$* 7 %=5$",* * .#$ #$7$&",* $ 0$*=$*,*>

T> 5,. #,I*$ ,(!,5%$("$ !% #$5,"E#& 7 (* 5&0,0 0 ; )$#( $*",0!,5 9!$ 7 ("+% &(6 #%,1J$* 7 %=5$",* * .#$ * ,"&) * $ =,**&) * 6&(,(7$&# *>

R> #$5,"E#& + *!.%$"&0 , !%, ,!0&" #&, $:"$#(, M N ( * *$&* %$*$* = *"$#& #$* , $(7$##,%$(" 0 $:$#7A7& 6&*7,5>

RN $;!(0 ,#"> RT 0, (*"&"!&12 *",0!,5< 7 ("# 5$ $:"$#( , 7,#; 0, **$%.5+&, $;&*5,"&),< *$#@ $:$#7&0 7 % ,!:A5& 0 #&.!(,5 0$ (",* 0 *",0 < , 9!,5 7 %=$"$ ,=#$7&,# $ $%&"&# =,#$7$# =#+)& 0,* 7 (",* =#$*",0,* ,(!,5%$("$ =$5 )$#(,0 # 0 *",0 >

* =#$*",1J$* 0$ 7 (",* 0$)$% *$# $()&,0,* 0$("# 0$ *$**$(", 0&,* 0, ,.$#"!#, 0, *$**2 5$;&*5,"&), 0 $:$#7A7& 6&(,(7$&# *$;!&("$>

F6 Integração financeira eletrônica

> ; )$#( $*",0!,5 $*"@ &("$;#,0 , *&*"$%, $5$"#X(&7 0, ,0%&(&*"#,12 6&(,(7$&#, 0 ; )$#( 6$0$#,5 M 3 N

> ; )$#( $*",0!,5 0&*= (&.&5&B, (, &("$#($" !% *&*"$%, 0$ &(6 #%,12 =,#, =#$*",12 0$ 7 (",* * .#$ ,* "#,(*6$#8(7&,* $ $(0&)&0,%$(" >

S> *&*"$%, 6$0$#,5 0$ &()$*"&%$(" =D.5&7 M < $% ,5;!(* =,A*$* N &(7 #= #, * =# ?$" * 0$ &()$*"&%$(" 0 ; )$#( $*",0!,5>

> 7 ("#,",12 =D.5&7, 0 ; )$#( $*",0!,5 6,B =,#"$ 0 *&*"$%, $5$"#X(&7 0$ ,9!&*&1J$* 0 ; )$#( 6$0$#,5>

> ; )$#( $*",0!,5 = **!& !% *&*"$%, &("$;#,0 0$ ,0%&(&*"#,12 6&(,(7$&#, =#E=#& 9!$ 7 .#$ " 0,* ,* =$#,1J$* 6&(,(7$&#,* 0 * E#;2 * $ $("&0,0$* =D.5&7,* $*",0!,&*>

T> ; )$#( $*",0!,5 7 (* 5&0, ,* &(6 #%,1J$* 6&(,(7$&#,* $ #1,%$("@#&,* 0 * %!(&7A=& * 5 7,5&B,0 * ( $*",0 >

EntrevistadoK $.$# ,#$* 0$ 5&)$&#,< &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ 0%&(&*"#,12 3&(,(7$&#, ' 3P $I%,&5K;$.$#> 5&)$&#,p6,B$(0,>%;>; )>.#

ObservaçõesK

> *",0 0&*= (&.&5&B, &(6 #%,1J$*< ( *&"$ 0, $7#$",#&, 0$ 3,B$(0,< * .#$ ,* "#,(*6$#8(7&,* 7 (*"&"!7& (,&* =,#, * %!(&7A=& * $ * .#$ , A)&0, (* 5&0,0, A9!&0,< ( 7 (7$&" 0, $& 0$

$*= (*,.&5&0,0$ 3&*7,5> 3.2.K Sistema de Aquisições

F7 Marco jurídico 0K5

> :&*"$ !% %,#7 ?!#A0&7 9!$ #$;!5, =# 7$** 0$ ,9!&*&1J$* $ 7 ("#,",1J$* 0 ; )$#( $*",0!,5 M5$),# $% 7 (", *$ + 0&6$#$("$ 0,9!$5$ 9!$ #$;$ ,* &(*"&"!&1J$* =D.5&7,* 0 ; )$#( 6$0$#,5N< .,*$,0 (, 7 (7 ##8(7&, $ "#,(*=,#8(7&, =,#, , ,0?!0&7,12 0 * 7 ("#," * =D.5&7 *>

F8 Sistema eletrônico de aquisições e transparência 0K5

> :&*"$ !% *&*"$%, $5$"#X(&7 M$I7 %=#,*N =,#, 7 5$",# $ 0&**$%&(,# &(6 #%,1J$* , * 7&0,02 * * .#$ ,9!&*&1J$*< 9!$ &(75!& 0&**$%&(,12 0, 5$& $ 0,* ( #%,*< 7 ()&"$* =,#, 5&7&",12 < * 5&7&",1J$* 0$ =# = *",* $ &(6 #%,1J$* * .#$ , ,0?!0&7,12 0$ 7 ("#," *>

> *&*"$%, $5$"#X(&7 + !*,0 = # &(*"&"!&1J$* M ! $%=#$*,* 0 ; )$#( $*",0!,5N =,#, "#,(*,1J$* 0$ 7 %=#, $ )$(0, 9!$ #$=#$*$(",% MgN 0 " ",5 0,* 7 %=#,* 0 ; )$#( $*",0!,5>

S> 0,* ,* &(6 #%,1J$* * .#$ ,0?!0&7,1J$* 0$ 7 ("#," * *2 =!.5&7,0,* (, &("$#($">

Entrevistado: (, !&B, ,%,#; 4&#5$ I &#$" #, 0, &#$" #&, $("#,5 0$ &7&",1J$* $ ("#," *< 0, !=$#&("$(08(7&, $("#,5 0$ $7!#* * ;A*"&7 * $ ,"#&%X(& ' $7#$",#&, 0$ *",0 0$ 5,($?,%$(" $ $*"2 > I%,&5K ,(,>-&#5$p=5,($?,%$(" >%;>; )>.#

Observações:

F h

*",0 0$ &(,* $#,&* = **!& ( #%,* =#E=#&,* 9!$ #$;!5,%$(",% =# 7$** 0$ ,9!&*&1J$* $ 7 ("#,",1J$*> ,#"$ 0 =# 7$** + #$;!5,0 =$5,* ( #%,* 6$0$#,&*< $& 3$0$#,5 V>TTT S ' #$;#,* ;$#,&* 0$ 5&7&",12 P $& 3$0$#,5 > ' #$;!5,%$(" 0, % 0,5&0,0$ 0$ =#$;2 $ $&

%=5$%$(",# S T ' .$($6A7& * =,#, =$9!$(,* $%=#$*,* (,* 7 %=#,* =D.5&7,*>

*",0 = **!& #$;!5,%$(" * 7 %=5$%$(",#$*< * .#$ , % 0,5&0,0$ =#$;2 M $7#$" *",0!,5 >RVT VN< *&*"$%, 0$ #$;&*"# 0$ =#$1 * M $7#$" *",0!,5 >RVR VN< .$($6A7& * =,#, %&7#

$ =$9!$(,* $%=#$*,* M $7#$" *",0!,5 >TS R $ $* 5!12 V R N>

*",0 = **!& *&*"$%, =#E=#& 0$ 7 %=#,*< 0$ !"&5&B,12 .#&;,"E#&, =,#, * E#;2 * $ $("&0,0$* $*",0!,&* 0$*0$ ' $7#$" *",0!,5 S>T S>

(*!5",* , $*"$ *A"& = 0$% *$# 6$&",* =$5 $(0$#$1 $5$"#X(&7 HHH>7 %=#,*>%;>; )>.#> *"2 0&*= (A)$&* &(6 #%,1J$* * .#$ * =# 7$** * 0$ 7 %=#,* 0 * E#;2 * $ $("&0,0$* $*",0!,&*>

% 0$ ?,($&# 0$ 6 & 0&*= (&.&5&B,0, ( ), )$#*2 0 *&*"$%, $5$"#X(&7 9!$ 0&*= (&.&5&B,#@ " 0 * * #$*!5",0 * * .#$ ,0?!0&7,1J$* $% =# 7$** * 0$ 7 %=#,* $*",0!,&* =$5, &("$#($">

Documentos:

5$;&*5,12 0$ 7 %=#,* $ #$5,7& (,0, , *&*"$%, $5$"#X(&7 $*"@ 0&*= (A)$5 ( $(0$#$1 $5$"#X(&7 HHH>7 %=#,*>%;>; )>.#

F9 Marco institucional do sistema de aquisições 0K5

> :&*"$ !% E#;2 0 ; )$#( $*",0!,5 9!$ 0&*=J$ 0$ $*","A*"&7,* * .#$ ,9!&*&1J$*< ,7$**A)$&* C* &(*"&"!&1J$* =D.5&7,*>

> =5&7,I*$ !% =# 7$** ,0%&(&*"#,"&) =,#, , ,=#$*$(",12 $ #$* 5!12 0$ 7 ("# )+#*&, #$5,"&),* , =# 7$** 0$ ,9!&*&1J$*>

S> =# 7$** 0$ ,=#$*$(",12 $ #$* 5!12 0$ 7 ("# )+#*&,* #$5,"&),* , =# 7$** 0$ ,9!&*&1J$* + $:$7!",0 = # !%, &(*"&"!&12 $:"$#(,> S

Entrevistado: (, !&B, ,%,#; 4&#5$ I &#$" #, 0, &#$" #&, $("#,5 0$ &7&",1J$* $ ("#," *< 0, !=$#&("$(08(7&, $("#,5 0$ $7!#* * ;A*"&7 * $ ,"#&%X(& ' P $I%,&5K ,(,>-&#5$p=5,($?,%$(" >%;>; )>.#

Observações:

$7#$",#&, 0$ *",0 0$ 5,($?,%$(" $ $*"2 + E#;2 7$("#,5 0 ; )$#( 0 *",0 > @#$, 7$("#,5 0$ 5&7&",1J$* $ 7 ("#," * ' !=$#&("$(08(7&, $("#,5 0$ $7!#* * ;A*"&7 * $ ,"#&%X(& ' = **!& &(6 #%,1J$* * .#$ * =# 7$** * 0$ 7 %=#,* #$,5&B,0 * = # " 0 * * E#;2 * $ $("&0,0$* $*",0!,&*>

**, @#$, + #$*= (*@)$5 =$5, #$;!5,%$(",12 ( "$%, 0$ 7 %=#,* =D.5&7,*< =$5, = 5A"&7, 0$ 7 %=#,* $*",0!,5 $ =$5, #&$(",12 0 * E#;2 * $ $("&0,0$*>

* =# 7$** * ,0%&(&*"#,"&) * #$5,7& (,0 * , * 5!12 0$ 7 ("# )+#*&,* #$5,"&),* , =# 7$** 0$ ,9!&*&1J$* *2 #$,5&B,0 * 0$("# 0$ 7,0, &(*"&"!&12 $:$7!" #, 0 =# 7$** 0$ ,9!&*&12 < -,)$(0 "#,.,5- 7 (?!(" 7 % , !0&" #&,I $#,5 0 *",0 =,#, , ,=5&7,12 0$ =$(,5&0,0$ %,&* ;#,)$* , * 6 #($7$0 #$* M*!*=$(*2 0 0&#$&" 0$ 5&7&",# $ 0$75,#,12 0$ &(&0 ($&0,0$N>

:&*"$ !% E#;2 0$ 7 ("# 5$ $:"$#( < #$*= (*@)$5 =$5, ,!0&" #&, 0 * =# 7$** * 0$ 5&7&",12 < #&.!(,5 0$ (",* *",0!,5>

* =# 7$0&%$(" * ,0%&(&*"#,"&) * =,#, ,=!#,# 6,5-,* 0$ 6 #($7$0 #$* ,&(0, (2 #$=#$*$(",% =,#"$ #$5$),("$ 0 * =# 7$** * 0$ 7 %=#,*> Z #$7$("$ , 7!5"!#, $*",0!,5 0$ ;$*"2 0$ 6 #($7$0 #$*> , %$*%, %,($&#,< , ,!0&" #&, 0$ =# 7$** * =$5 #&.!(,5 0$ (",* 0 *",0 + 6$&", = # ,% *"#,*< (2 7 ("$%=5,(0 " ",5 0$ =# 7$** *> 0,)&,< 6 #($7$0 # 9!$ *$("&#I*$ 5$*,0 = 0$#@ $("#,# 7 % #$=#$*$(",12 ($**$ E#;2 < * 5&7&",(0 , ,#.&"#,;$% 0 7 (65&" >

Documentos:

5$;&*5,12 =,#, * 5!12 0$ 7 ("# )+#*&,* + $& *",0!,5 S> < $7#$" *",0!,5 > S T> &*= (A)$&* (, =@;&(, HHH>7 %=#,*>%;>; )>.# 5&(L 5$;&*5,12 < 7 ("$D0 0$ [ ,0,*"# 0$ 3 #($7$0 #$*\>

3.3.K Auditoria externa e interna

F10 Auditoria interna26 0K5

> :&*"$ !% %,#7 ?!#A0&7 0$ ,!0&" #&, &("$#(,< 7 %!% , " 0,* ,* &(*"&"!&1J$* 0 ; )$#( $*",0!,5>

> %,#7 ?!#A0&7 ,0 ", ,* ( #%,* &("$#(,7& (,&* 0$ ,!0&" #&,>

S> :&*"$ !% E#;2 $(7,##$;,0 0, ,!0&" #&, &("$#(, 0 ; )$#( $*",0!,5>

> ,!0&" #&, &("$#(, + #$,5&B,0, ,(!,5%$("$ $% MgN 0,* &(*"&"!&1J$* 0 ; )$#( $*",0!,5>

Entrevistado: `5),# 0 G $(&0 ' !0&" # ("$#( I ' P $I%,&5K,5),# =$(&0 pG,- >7 %>.#

Observações:

N &*"$%, 0$ ("# 5$ ("$#( 0$)$ *$# $("$(0&0 7 % " 0, 5&(-, 0$ ,12 $*",.$5$7&0, =$5, ,0%&(&*"#,12 =,#, =# % )$# , $6&7&8(7&, (,* =$#,1J$* $ $*"&%!5,# , .*$#),12 0,* = 5A"&7,* $*",.$5$7&0,*< )&*,(0 ,57,(7$ 0 * .?$"&) * $ %$",* =# ;#,%,0 *< $ (2 *$ 5&%&",(0 , *$("&0 $*"#&",%$("$ 6&(,(7$&# $ ,0%&(&*"#,"&) < = &* $() 5)$ !% 7 (7$&" %,&* ,%=5 0$ 7 ("# 5$ 0$ ;$*"2 > * ,"&)&0,0$* 0, 0%&(&*"#,12 D.5&7, 0 0$# :$7!"&) 0 *",0 0$

&(,* $#,&* *2 #;,(&B,0,* ( * *$;!&("$* *&*"$%,* M $& $5$;,0, (a> RNK I &*"$%, $("#,5 0$ #0$(,12 $#,5< 5,($?,%$(" < $*"2 $ 3&(,(1,*P

I &*"$%, $("#,5 0$ !0&" #&, ("$#(,>

**&%< )$#&6&7,I*$ 9!$ , 6!(12 + =,#"$ &("$;#,("$ 0 &*"$%, 0$ ("# 5$ ("$#( $ .!*7, ,),5&,# , ,0$9!,12 $ $6&7@7&, 0 * %$7,(&*% * 0 7 ("# 5$ =,#, !% 0$*$%=$(- *,"&*6,"E#& 0, &(*"&"!&12 >

N % 0$5 0$ ,!0&" #&, ,0 ",0 ( *",0 0$ &(,* $#,&* + 0$*7$("#,5&B,0 , =#$)$("&) $ =$#%,($("$< *$;!&(0 ,* ( #%,* =#$7 (&B,0,* =$5 IIA – The Institute of Internal Auditors, $("&0,0$ &("$#(,7& (,5 0$0&7,0, , 0$*$() 5)&%$(" =# 6&**& (,5 7 ("A(! 0 ,!0&" # &("$#( $ 0, =# 6&**2 0$ ,!0&" #&, &("$#(,>

SN !0&" #&,I $#,5 0 *",0 ' I < + E#;2 7$("#,5 0 &*"$%, $("#,5 0$ !0&" #&, ("$#(, $% &(,* $#,&*< "$(0 = # 6&(,5&0,0$ =5,($?,#< 7 #0$(,# $ $:$7!",# ,* 6!(1J$* 0$ ,!0&" #&, $ 7 ##$&12 ,0%&(&*"#,"&), ( * E#;2 * $ (,* $("&0,0$* 0, 0%&(&*"#,12 D.5&7, 0

0$# :$7!"&) >

N Q%.&" 0 0$# :$7!"&) *",0!,5< + #$,5&B,0, ,(!,5%$("$ ,!0&" #&, &("$#(, $% " 0 * * E#;2 * $ *$7#$",#&,* 0, 0%&(&*"#,12 &#$", $ $% " 0,* ,* ,!",#9!&,* $ 6!(0,1J$* 0, 0%&(&*"#,12 (0&#$",> !0&" #&, $#,5 0 *",0 0$ &(,* $#,&* ' < 7 (", ,"!,5%$("$ 7 % R M*$"$(", $ 0!,*N !(&0,0$* 0$*7$("#,5&B,0,* 0$ !0&" #&,< *$(0 V M7&(9]$(", $ &" N ( * E#;2 * $ $("&0,0$* $ M9!," #B$N (,* $%=#$*,* =D.5&7,*< " 0,* )&(7!5,0,* "$7(&7,%$("$ C !0&" #&,I $#,5< 7 (* 5&0,(0 &*"$%, 0$ ("# 5$ ("$#( 0 0$# :$7!"&)

*",0!,5< =#$7 (&B,0 ( ,#"> V 0, (*"&"!&12 &($&#,> Documentos:

I $& $5$;,0, (a> SS 0$ R I &*=J$ * .#$ , !0&" #&,I $#,5 0 *",0 I < E#;2 7$("#,5 0 &*"$%, $("#,5 0$ !0&" #&, ("$#(,>

I $7#$" (a> >T 0$ R I &*=J$ * .#$ , #;,(&B,12 0, !0&" #&,I $#,5 0 *",0 I >

I $& $5$;,0, (a> R I &*=J$ * .#$ , #;,(&B,12 $ , $*"#!"!#, 0, ,0%&(&*"#,12 =D.5&7, 0 = 0$# $:$7!"&) 0 $*",0 >

I #"&; V 0, (*"&"!&12 *",0!,5 0$ &(,* $#,&* 0$ V >

I IIA – The Institute of Internal Auditors I #@"&7,* =,#, :$#7A7& # 6&**& (,5 0, !0&" #&, ("$#(,>

I &"$ 0, I HHH>,!0&" #&,;$#,5>%;>; )>.#

F11 Marco jurídico e institucional da auditoria externa27 0K5

> :&*"$ !% %,#7 ?!#A0&7 9!$ #$;!5, , ,!0&" #&, $:"$#(, 0 ; )$#( $*",0!,5> > %,#7 ?!#A0&7 ,0 ", ,* ( #%,* &("$#(,7& (,&* 0$ ,!0&" #&, 0 *$" # =D.5&7 M VN>

S> :&*"$ !% E#;2 &(0$=$(0$("$ 9!$ #$,5&B, ,!0&" #&,* $:"$#(,* $% " 0,* ,* $("&0,0$* 0 ; )$#( $*",0!,5>

> E#;2 $(7,##$;,0 0, ,!0&" #&, $:"$#(, #$,5&B, ,(!,5%$("$ ,!0&" #&,* 0$ #$7$&",* 0$*=$*,* 0 ; )$#( $*",0!,5>

> E#;2 $(7,##$;,0 0, ,!0&" #&, $:"$#(, #$,5&B, ,(!,5%$("$ ,!0&" #&,* 0$ ,"&) * =,**&) * 0 ; )$#( $*",0!,5>

T> E#;2 $(7,##$;,0 0, ,!0&" #&, $:"$#(, #$,5&B, ,!0&" #&,* 0$ ;$*"2 0 * =# ?$" * $ &()$*"&%$(" * 0 ; )$#( $*",0!,5>

R> ; )$#( $*",0!,5 ,!0&",0 $()&, !%, #$*= *", 6 #%,5 = # $*7#&" 0 * S

("# 5$ $:"$#( $*",0!,5 V

,7-,0 * 0$ ,!0&" #&,< &(0&7,(0 7 % * =# .5$%,* $(7 ("#,0 * 6 #,% * 5!7& (,0 *>

V> * #$5,"E#& * 0$ ,!0&" #&, *2 ,=#$*$(",0 * , $;&*5,"&) < 7 (6 #%$ * =#,B * $*",.$5$7&0 * = # 5$&>

> * #$5,"E#& * 0$ ,!0&" #&, $*"2 C 0&*= *&12 0 * 7&0,02 * (, &("$#($"< ( * *$&* %$*$* = *"$#& #$* C 0,", 0$ 7 (75!*2 0, ,!0&" #&,>

> ; )$#( $*",0!,5 =#$*", 7 (",* 0$ *$!* ;,*" * , ; )$#( 6$0$#,5>

Entrevistado: ,59!A#&, 0$ !*, &(-$&# $ (7$&12 =,#$7&0, ,%,5- 3#,(1,< +7(&7,* 0$ ("# 5$ :"$#( 0 #&.!(,5 0$ (",* 0$ &(,* $#,&*

Observações: * =#$*",12 0$ 7 (",* 0$ "#,(*6$#8(7&,* ) 5!("@#&,* 0$ #$7!#* * 6$0$#,&* + $()&,0, 0&#$",%$("$ , E#;2 #$=,**,0 # $ 6&*7,5&B,0, =$5, M7 ("# 5$ &("$#( N $ =$5

#&.!(,5 0$ (",* 0, (&2 M7 ("# 5$ $:"$#( N>

Documentos: $& %=5$%$(",# (a 0$ R 0$ F,($&# 0$ VP $* 5!12 (a 0$ 0$

$B$%.# 0$ V $ (*"#!1J$* #%,"&),*.

G

ESTÃO DE

P

ROGRAMAS E PROJETOS

4.1.KAvaliação ex?ante e priorização de projetos de investimento

G1 ormas e instituições de avaliação ex?ante (GERAES) 0K5

> :&*"$ !% %,#7 ?!#A0&7 ! !% *&*"$%, 0$ &()$*"&%$(" =D.5&7 9!$ $*",.$5$7$ , .#&;," #&$0,0$ 0$ ,),5&,# , )&,.&5&0,0$ 0 * =# ?$" * 0$ &()$*"&%$(" 0 ; )$#( $*",0!,5>

>MgN 0 * =# ?$" * 0$ &()$*"&%$(" 0 ; )$#( $*",0!,5 *2 *!.%$"&0 * ,

,),5&,1J$* ex&ant$> S

S> * =# ?$" * 0$ &()$*"&%$(" 0 ; )$#( $*",0!,5 *2 *!.%$"&0 * , ,),5&,1J$* ex&ante ( Q%.&" 0 *&*"$%, 0$ &()$*"&%$(" =D.5&7 S 0 ; )$#( 6$0$#,5>

> * #$*!5",0 * 0,* ,),5&,1J$* ex&an"$ 0 * =# ?$" * *2 !"&5&B,0 * =,#, 6&(* 0, =# ;#,%,12 #1,%$("@#&,>

> * &(6 #%,1J$* * .#$ ,* ,),5&,1J$* ex&ante $*"2 C 0&*= *&12 0 * 7&0,02 * (, &("$#($" >

Entrevistado: F 2 &7" # &5)$&#, $B$(0$ ' &#$" # 0, !=$#&("$(08(7&, $("#,5 0$ $*"2 *"#,"+;&7, 0$ $7!#* * $ 1J$* 0 *",0

Observações:

* =#&(7&=,&* =# ?$" * 0$ &()$*"&%$(" 0 ; )$#( $*",0!,5 *2 ,(,5&*,0 * $ 0&*7!"&0 * =#$)&,%$("$ M$:I,("$N =$5 (*$5- 0$ $*$() 5)&%$(" 7 (X%&7 $ 7&,5 ' >

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4.2.K Gestão institucional e gestão de bens e serviços

G2 Visão setorial de médio prazo 0K5

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G3 Gestão setorial de bens e serviços 0K5

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I $7#$" VRS VK #$;!5,%$(", , $& (a> R>T < 0$ a 0$ ?!5- 0$ V< 9!$ 0&*7&=5&(, 7 #0 0$ $*!5",0 * $ #8%& = # # 0!"&)&0,0$ ( Q%.&" 0 0$# :$7!"&) $ 0@ !"#,* =# )&08(7&,*>

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G4 Sistemas setoriais de informações 0K5

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Observações:

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No documento Gestão pública orientada para resultados: avaliando o caso de Minas Gerais (páginas 104-126)