Sistema de emendas parlamentares e o Exército Brasileiro: uma análise dos resultados gerados à luz dos princípios da eficiência e efetividade (2019-2022)

Abstract

The study analyzed the Commission's parliamentary amendments, from the National Congress, from 2019 to 2022, intended for the Brazilian Army and sought to discern the extent to which there was efficiency and effectiveness in the application of resources arising from the Commission's parliamentary amendments in the Army, in the period studied. Considering that the parliamentary amendment is an instrument used to influence the process of preparing the country's annual budget and that it can greatly impact the budget allocation of a governmental area, the analysis of the efficiency and effectiveness of such amendments is relevant to the understanding of the process of its applicability and possible improvements. In all, 19 commission amendments were raised during the study period, of which only 5 were duly executed, demonstrating a low efficiency of 26.3%. However, the amendments implemented were effective, and all of them generated positive results in the Strategic Programs in which they were applied. The tested hypothesis that, the greater the adherence between the amendments and current public policies, the greater their efficiency would be, proved not to be true, as well as the premise that considered that political factors tend to have more influence on the budgetary and financial execution of the amendments parliamentarians than technical factors proved to be true.