O Aspecto financeiro municipal no exercício de 2016: um estudo de caso em alguns municípios do cariri ocidental paraibano.

Abstract

The present work proposes to develop an analysis of the financial situation of the municipalities in the Brazilian federalist model, with the main focus being the municipalities of Serra Branca, São João do Cariri, Coxixola and Congo, in 2016. It will analyze the revenues from federal and state transfers, own revenues and increased revenues with the Repatriation Law of Resources. With the intention of observe if these municipalities have financial autonomy, so that they can fulfill the obligations destined to the municipal entities in the current Brazilian Federalist model. For this purpose, data collected from the Account’s Court of the State of Paraíba and the National Council of Municipalities were used as sources. Based on these data, it is possible to analyze the revenues and expenditures of these municipalities in the year 2016, proving the economic dependence that the municipalities have on the transfer of resources from the Union and the States, and there is no financial autonomy for these entities, in addition, the municipalities has greatly increased its expenses with payroll expenses. Therefore, in order for these municipalities to have a true financial autonomy, it is necessary changes in the management of the resources that these municipalities have, plus changes in the federative pact, seeking greater rights with regard to the fiscal scope of the municipalities. More importantly, it is necessary for managers to spend their expenses better, with a view to developing more efficient and sustainable public policies, with a view to ensuring long-term financial austerity.