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Auditoria de obras públicas e Lei de Benford: o caso do Expresso DF Sul no Distrito Federal

2021; Escola Nacional de Administracao Publica; Volume: 72; Issue: 2 Linguagem: Inglês

10.21874/rsp.v72i2.4570

2357-8017

Renata Motta Café, Maurí­cio Soares Bugarin, Adriana Cuoco Portugal,

Imbalanced Data Classification Techniques

A country’s development requires major works, a task often undertaken by the government. Courts of Accounts carry out audits on public works, seeking to ensure efficient use of limited public resources. This paper shows how Benford's Law can be used in the selection of the sample for auditing a public work, focusing on the specific case of a transport corridor in the Brazilian Federal District known as Expresso DF Sul or VLP. The methodology is based on a version of the algorithm by Bugarin and Ceccato (2015) for prioritizing the audit of items with greater statistical evidence of overpricing in the budget spreadsheet. A comparison with the audit actually performed based on the ABC curve shows that there is an important potential benefit of using Benford’s Law. Indeed, the new methodology exposed 73.40% of the overbilling indicated by the Federal District Audit Court, while auditing only 38.17% of the total value of the work.