Análise da gestão financeira pública dos municípios do sudeste goiano: um estudo sobre a administração pública municipal

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Universidade Federal de Goiás


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.



Eficiência, Gestão financeira, Municípios, Análise envoltória de dados, Efficiency, Financial management, Municipalities, Data envelopment analysis


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.