Análise da gestão financeira pública dos municípios do sudeste goiano: um estudo sobre a administração pública municipal
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Data
2019-10-16
Autores
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Editor
Universidade Federal de Goiás
Resumo
The analysis of the municipal financial condition, through financial indicators, makes possible
the examination of the financial health of a municipality, providing a global evaluation of the
financial management and the performance of the public entity, it has seen the difficulties
faced for the Brazilian municipalities in recent years, had mainly to a serious financial and
fiscal crisis, to the economic contraction and problems related to the operationalization of
prescriptions and expenditures, with low liquidity, high debt investment and prescription
dependence of other federative entities. In such a way, the present study it had as objective
to analyze the financial management of the 22 municipalities that make up the Southeastern
Region of Goiás, from the financial condition, with the use of the methodology of wrap
analysis of data for determination of the level of municipal efficiency and to verify which areas
of expenditure they had been decided by these cities in the period of 2010 to 2018. The
region counts well on developed sectors, with raised per capita GDP and presenting in the last
high decade index of municipal human development. The present study it made possible to
verify the goods, rights and resources are being used in the execution of obligations and
municipal expenditures for a relatively long period, without the bias of a determined period
related to an only management. The region presented high level of efficiency (95.98%),
demonstrating that most of the municipalities possess adequate management of the financial
resources, presenting different levels of financial independence and collection, with parcel
reduced in the accomplishment of investments, good performances in the prescription
accomplishment and execution of expenditures, considerable capacity of payment of short
term, however it evidences related problems to indebtedness, mainly of long stated period,
not demonstrating to constancy in operation of public debt and possible commitment for
future financial management . The launching of provisions in the obligations of long stated
period for future and uncertain payment raised the indebtedness, evidencing that the biggest
problem of these subnational beings is related to the expenses with staff in detriment of the
availability of bigger public investments. Another point refers to the areas of spending that are
prioritized by these municipalities, with differences in the areas of education, legislation,
culture, housing, industry and transport, demonstrating the representativeness of each
expenditure, the impact on the level of efficiency and showing the potential for wealth
generation in the region in an environment of economic stagnation and increased public debt.
Descrição
Palavras-chave
Eficiência, Gestão financeira, Municípios, Análise envoltória de dados, Efficiency, Financial management, Municipalities, Data envelopment analysis
Citação
BOARETO, Márcio do Carmo. Análise da gestão financeira pública dos municípios do sudeste goiano: um estudo sobre a administração pública municipal. 2019. 90 f. Dissertação (Mestrado em Gestão Organizacional) - Universidade Federal de Goiás, Catalão, 2019.