Public organizations have been adopting performance measurement models (PMM), taking as example the private initiative, seeking to create incentives to the efficiency of servants teams. Based on the budgetary slack literature, this assignment analyzed the PMM of a Treasury Department in the state government level in Brazil and identified that, considering the goal agreed by the management team of the department, the organization operates in a regime of budgetary slack, in an organizational environment of lower pressure in relation of the goals achievement and consequent reward. Through historical series (Jan./2007 to June/2009) of the individual monthly performance of 950 civil servants acting as fiscals, it was compared the achievement level of the tributary and administrative goals. Additionally, such evidences were triangulated with participative observations and documental analysis. In spite of the budgetary slack detected in the use of goals with high achievement probability, the performance in the administrative tasks doubled in the last year analyzed, evidence that the individual effort level increased, despite the fact that the pecuniary incentive is guaranteed in a lower level of effort.
budgetary slack; public sector; performance measurement model; state government
