Administração estratégica e governança no setor público: proposição de modelo com base em documentos do TCU e do estado de Sergipe durante o ciclo 2023-2027

Abstract

bjective: This research develops a normative model of strategic administration for the State of Sergipe, aiming to align state planning instruments (2023-2027 cycle) with the public governance practices recommended by the Federal Court of Auditors (TCU). Methodology: The methodology applied a qualitative approach, consisting of documentary research on Sergipe's main budget plans and laws, alongside a benchmarking analysis with the governance models of Ceará, Minas Gerais, and Espírito Santo, utilizing the TCU's Basic Governance Framework (RBG) as the analytical parameter. Main Results: The main findings revealed critical structural gaps within the state administration: the absence of a formal risk management system, the prevalence of effort indicators (outputs) over results indicators (outcomes), sectoral fragmentation ("silo effect"), and the incipiência of monitoring mechanisms. Theoretical and Methodological Contributions: On a theoretical level, this study contributes by analyzing policy diffusion and institutional translation within federalism; on a methodological level, it offers a replication process for adapting national standards to subnational levels, which can be utilized by other federative entities. Relevance and riginality: The relevance of this study lies in addressing the application of national governance standards at the subnational level, while its originality stands out by transcending mere diagnosis to propose a concrete managerial solution for institutionalization: a draft decree. Social and Managerial Contributions: As a managerial contribution, it delivers the normative framework for institutional strengthening; socially, the implementation of the proposed model has the potential to foster a culture of transparency and social participation, resulting in more effective public policies and the enhanced delivery of public value to citizens.