Programa Nacional de Apoio à Gestão Administrativa e Fiscal dos Municípios Brasileiros (PNAFM): proposta para avaliação com base na Teoria do Programa

Abstract

The Federal Constitution of 1988 innovated by introducing the municipality as an entity of the Brazilian federation. Despite this, there are differences in the capacity to finance the expenses of local entities through their own resources, which often discourages incentives to raise the level of collection by municipal managers. In this sense, the Federal Government created, in 1999, the National Program to Support the Administrative and Fiscal Management of Brazilian Municipalities (PNAFM) through financing provided by the Union with the Inter-American Development Bank (IDB). Thus, this study aimed to propose an instrument for the assessment of the PNAFM, based on the Theory of the Program and the Logical Model. For this purpose, a documentary analysis of the legislation and other normative documents related to the PNAFM was realized, in order to highlight the elements of the Logical Model (inputs, activities, products, results and impact). Furthermore, we sought to identify the expected causal hypotheses of change. Regarding the results, it was observed that it was possible to observe the causality chain implicit in the Program regulations, thus identifying the expected change hypotheses. With that, the research proposal evidenced the trajectory of the PNAFM, its main objectives, actions and innovations along its path. In addition, the causal chain that permeates the relationships between the components of the Logical Model built allowed to support the development of indicators, given some of the main components relevant to the PNAFM, serving as a starting point for future studies that intend to evaluate the Program. From the research effort, this dissertation contributed to the academic discussion by expanding the frontier of knowledge about the Program, due to the scarcity of scientific production on the PNAFM, despite the Program being in execution for two decades.