Study goals
To present, from public investments in education and the Fiscal Responsibility Law, a brief understanding of public management by result in a municipal context.
Relevance / originality
Despite being a descriptive study, we highlight the application of the LRF in the municipal context and the reflexes of the managerial public management strategy.
Methodology / approach
It is descriptive research. We seek to describe Public Management by Result in the educational resources of Floriano - PI in the light of the Fiscal Responsibility Law (LRF), considering the time lapse of the last PPA executed (2014-2017).
Main results
There was a positive performance (2014, 2016 and 2017) in fiscal compliance with the application of resources imposed by the LRF in the educational policy in the analyzed city It is denied that there is a minimum application of MDE in 2015.
Theoretical / methodological contributions
Objectively, regarding the conceptions of public management by result, what was verified in this study is that there is more concern in meeting the fiscal goals proposed by the fiscal rule (LRF) than effectively contributing to the efficiency of the public machine.
Social / management contributions
In this study, we seek to highlight the current management model, arising from managerialism in the public sector, whose main theory is result-oriented public management. We explore investments in municipal education and subnational enforcement of the Fiscal Responsibility Law.