Perfil alocativo dos gastos públicos dos municípios do Estado de Alagoas: um estudo do comportamento dos gastos públicos no período de 2013 a 2018

• Autor(a) principal: Nunes, Ariana Ferreira da Silva
• Data de Publicação: 2019
• Outros Autores: Braga, Mirabelly do Nascimento
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal de Alagoas (UFAL)
• Texto Completo: http://www.repositorio.ufal.br/handle/riufal/7691
• topic: Gasto público; Perfil alocativo; Municípios; Public spend; Allocative profile; Municipalities; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The objective of this study is to investigate the allocative profile of public spending of municipalities in the state of Alagoas from 2013 to 2018. For this purpose, we proceeded with documentary analysis and adopted a quantitative approach to quantify the information collected. The research is exploratory as to objectives, as it offers conceptualization and analysis of the theme. The data proposed for analysis were taken from the database available by the National Treasury Secretariat - STN. The information collected was public expenditure by function of the municipalities and their reclassification according to three categories: Minimum Expenditure, Social Expense and Economic Expense. The sample comprised cities with populations of up to 100,000 inhabitants, totaling 100 municipalities. Among the main results, there was a growth of approximately 22% in public spending in 2018 compared to 2013. In addition, there was a predominance of Social Expenditures in the allocative preferences of the municipalities of Alagoas, highlighting the large participation in the set of municipal expenditures, corresponding on average to 79% of total expenditures. Therefore, the study is timely and of great importance for society and the academic community, contributing to the expansion of knowledge about resource allocation and strengthening the discussion about public policies.