Impacts of Covid-19 pandemic on Fortaleza's budget

• Autor(a) principal: Cipriano Gomes, Kauane Maria
• Data de Publicação: 2022
• Outros Autores: Salgueiro Rodrigues Junior, Manuel
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/816
• topic: pandemia; orçamento público; funções de governo; pandemic; public budget; functions of government

The public budget can change as needs or unforeseen circumstances arise, as is the case with the Covid-19 pandemic, when each government had to act strongly against this disease and the consequences it would bring to the economy. Therefore, the general objective of the study was to analyze the impact of the Covid-19 pandemic on the planning and execution of the budget law of the city of Fortaleza. The research is characterized in terms of its qualitative methodology of exploratory and descriptive character with the use of vertical and horizontal analysis of the data. We verify that during planning there was an impact of the Covid-19 pandemic on the budget, given that the updated allocation for the pandemic period was much higher compared to the previous period studied. We found that the year before the pandemic already had a negative budget result, which was further accentuated with the advent of the pandemic. On the other hand, with regard to execution, there was no impact, given that the profile of expenditures by function was maintained throughout the years studied. Despite the negative results that the pandemic caused, the municipality of Fortaleza had enough resources to face the atypical period. The research contributes to the theory of public finances by demonstrating that it is necessary for the government to intervene and act in dealing with the problems that affect society in general and the economy, seeking, in the case studied, to mitigate the effects resulting from the crisis of the Covid-19 pandemic.