Impacto da pandemia da COVID-19 nas despesas orçamentárias do município de Dourados/MS

Abstract

The public budget is an important tool for the planning of work of the public administration, in which the revenues will be estimated and the exercise expenses will be fixed. However, during the progress of the financial exercise, the budget is subject to change due to unforeseen events and facts, so the legislation predict the opening of additional credits to supply these demands. In this perspective, the present work made an analysis of the budgetary expenses for the period of 2018, 2019 and 2020 and also of the opening of additional credits in the exercise of 2020 to attend the expenses related to new coronavirus pandemic, in order to answer the following question: Did the emergence of the new coronavirus pandemic have an impact on service related to projects and budgetary expenses in the municipality of Dourados in the social exercise of 2020?. In order to meet the established objectives, analyzes were made of the initial and updated budget appropriations for the aforementioned periods and also an analysis of the opening of credits due to the pandemic. The study reveals itself as a qualitative exploratory and descriptive research with horizontal data analysis. From the result of this study, it was found that there was no impact due to the pandemic on municipal budget expenses.