Finanças públicas: comparativo das receitas públicas municipais e a aplicabilidade da lei de responsabilidade fiscal

Abstract

Based on the financial statements provided by the public sector, it is possible to evaluate municipal finances. This paper aims to describe and compare municipal finances with the Municipal Development Index FIRJAN IFDM - through behavior of own revenues and transfers to each municipality , as well as the percentage of funds invested in the health and education sector according with the provisions of the Fiscal Responsibility Law, in 2010 . For this, indicators were developed so that they could measure the performance of municipalities in which they relate to municipal own revenue, transfers and investments in health and municipal education. The IFDM is an index designed to measure the level of overall municipal development in each municipality, as well as areas of health and education. The cities studied belong to the states of Goiás, Mato Grosso and Mato Grosso do Sul, with the chosen who have demonstrated a population of over 100,000 inhabitants, with more significant revenue and expenditure in relation to other municipalities in the states. It was observed that municipalities had better share of own revenues in total revenues and less dependent on external funding, are those with the best IFDM. Regarding investments in municipal health , it was noted that municipalities apply more resources in the sector , are not necessarily the ones with the best performances in IFDM as well as in education , the least allocate part of their resources to education funding city , has better IFDM.