COMPRAS PÚBLICAS DA AGRICULTURA FAMILIAR: ANÁLISE DA EXECUÇÃO ORÇAMENTÁRIA E FINANCEIRA DOS MUNICÍPIOS SUL-MATO-GROSSENSE

Abstract

This study aims to investigate, from the perspective of the Punctuated Equilibrium Theory, the existence of atypical scores in the budgetary and financial execution of the National School Feeding Program (PNAE) and the Food Acquisition Program (PAA), as well as in the execution of public expenditure for agriculture in the State of Mato Grosso do Sul, between 2013 and 2023, especially in years marked by political crises, such as the impeachment of 2016 and changes in government. The variables collected included revenues, settled expenses and expenditures for agriculture, and were used to analyze budget execution. Monetary values were updated according to the Broad Consumer Price Index (IPCA). To test the normality of resource allocations, the Kolmogorov-Smirnov and Shapiro-Wilk tests were applied. In the budgetary and financial execution of the PNAE in the state, the results indicated a decrease in financial transfers over the period, accompanied by a significant increase in the participation of city governments in family farming acquisitions, and there were atypical scores in the municipal financial resources variable. The financial execution of the PAA in the state showed discontinuity and significant drops in the resources executed. Considering the Punctuated Equilibrium Theory, it was observed that public expenditure on agriculture presented atypical scores, with p-value < 0.05 and non-normal distribution. This study is justified by the relevance of the public budget for the organization of public finances and for the effectiveness of policies aimed at sustainable rural development. The findings contribute to the analysis of public resources applied in the state from the perspective of accounting information as a tool for planning the execution of expenditure, in this particular case, the acquisition of food and products from family farming for the PAA and PNAE.