GESTÃO DE CONTAS PÚBLICAS EM TEMPOS DE CRISE: ESTUDO NO CONTEXTO DE UM PEQUENO MUNICÍPIO DO CENTRO-OESTE BRASILEIRO

PUBLIC ACCOUNTS MANAGEMENT IN TIMES OF CRISIS: A STUDY IN THE CONTEXT OF A SMALL MUNICIPALITY IN CENTRAL-WEST BRAZIL

Abstract

The article focuses on the management of public accounts in times of crisis. Its main objective was to proactively analyze the accounts of a municipality in the Brazilian Midwest and, therefore, highlighting the work of the management team of this federative entity to be able to face the prevailing crisis scenario. For that, a mixed set of methods was used that were characterized in the quali-quantitative typology, for example, a case study was carried out with the public managers of the place, as well as applied the bibliographical research and the documentary research, the latter made possible by access to the means of transparency of municipal expenses, with its comparative scope between the years 2015 and 2018. Thus, with this study it was possible to arrive at the perception that this municipality was facing limitations in its account management at the time, which was due to the economic crisis since that period and the reduction in financial transfers and collections of various funds. The current situation has created an imbalance that has contributed to affecting basic services for the population, including: education, health and basic sanitation services. Through this, it was also notorious the identification of the need that in small Brazilian municipalities, similarly to the one researched, managers seek to have greater respect for the principles of the Fiscal Responsibility Law, as well as the administrative principles, in order to conduct themselves within the efficiency and effectiveness of local accounts, even in periods of crisis, in order to guarantee the continuity of services to the community in the short and long term.