Análise das despesas correntes e de capital da maternidade escola Januário Cicco (EBSERH/MEJC): anos 2015 a 2020

Abstract

The debate around the management of public resources has undergone, in recent decades, major transformations. At first, the budget was limited to authorizing expenses and forecasting revenues, the emphasis was only on spending, then the integration between planning and budgeting dictated the rules of the game, the emphasis became on achievements. Based on this context, this study has as a general objective to analyze the behavior of the execution of current and capital expenses and their possible patterns, under EBSERH/MEJC, during the years 2015 to 2020. Budgetary information from the e-SIC Portal of the Office of the Comptroller General of the Union was used as a source of data. Exploratory analyses of the budget data were developed through graphs, horizontal analysis and the creation of a Budgetary Index. It was verified that, in the scope of EBSERH/MEJC, there was a decrease in the execution of budget expenses, regardless of the economic category, however, capital expenses, on average, decreased 57%, while current expenses had a lower average decrease of 31%. In all the years analyzed, the Budgetary Index was greater than 1, thus noting a preference of local public managers to execute current expenses to the detriment of capital expenses. It was found that most of the registrations in payables were concentrated in capital expenses, moreover, on average, the cancellation of unprocessed payables of capital expenses (3.67%) prevailed over those of current expenses (2.99%).