Treansferências intergovernamentais por emendas parlamentares individuais sob a ótica da governança pública

Abstract

The scenario of special transfers (PIX amendments) is one of low transparency, control, and accountability, in which the governance capacity for the application of resources is weak, giving rise to inefficiency and ineffectiveness of spending. Using a quantitative approach, this study first sought to summarize and analyze the main historical phases of parliamentary amendments, indicating a more balanced one than Pix amendments, developing a theoretical-normative framework. After that, it sought to characterize, describe, and analyze the distribution of resources from special transfers and with a defined purpose to Brazilian municipalities using the descriptive statistics technique. Finally, using the clustering technique (unsupervised machine learning with the k-means algorithm), these distributions (per capita values) were associated with two indicators that measure municipal public governance, from two perspectives that are complementary, analyzing the level of governance of the municipalities that have received the largest federal resources from individual parliamentary amendments. The results showed a very disproportionate distribution of resources from Pix amendments and a weak to poor municipal governance capacity among those entities that received the most resources in the period from 2020 to 2024 (the vast majority are municipalities with fewer than 10,000 inhabitants). Such results, combined with the spending conditions involving these amendments, tend to favor inefficient, ineffective, and unassertive management. Based on the evidence, recommendations for improvements were suggested in the end that aim to enhance governance mechanisms for the management of federal funds, with the allocation of federal resources to municipalities through individual mandatory amendments. It is necessary that these resource decentralization mechanisms prioritize consistent public policies, guided by budgetary, constitutional, and governance principles such as: integrated planning, social participation, transparency, accountability, control (including social control), oversight, traceability, integrity, accountability, efficiency, effectiveness, and effectiveness.