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Using Text Mining to Categorize the Purpose of Public Spending for the Benefit of Transparency and Accountability

Advertising is a fundamental and structuring principle of Public Administration, standing out as an instrument of supervision and social control. In Brazil, public managers are required by law to be accountable and transparent to public spending, and the "Tribunal de Contas" (public controllership and finance) are responsible for overseeing and ensuring that the information provided is clear and complete. This paper presents a comparative study between the Support Vector Machine, Naïve Bayes, and Logistic Regression models to classify public spending according to the purpose of the expenditure, allowing to identify those that were omitted by managers. The constructed model detected 124 unpublished records totaling $ 3,1 million