As repercussões do ajuste fiscal na Política de Assistência Social no período de 2019 a 2021

Abstract

The present work aims to point out and study the refractions of fiscal adjustment in the Social Assistance Policy in time-period of 2019-2021. This study is based on the historical-dialectical method and has a mixed character with a quantitative and qualitative approach, since it captures secondary data and critically analyzes them based on the bibliographic review. In this sense, data captured are at federal level on the Siga Brasil Portal, composed of the public budget in the 2019-2021 period. With regard to the results, the budgetary execution of functions, programs and subfunctions already indicate that fiscal adjustment is present in depth in Social Assistance since the prevailing logic is the absence of invested resources for the budgetary divisions analyzed. Moreover, when there are signs of payments, these are always lower than the amounts authorized by the Annual Budget Law, resulting in the diversion of funds and incompleteness of investments. As a result, the initial approximations point to a focused, fragmented and non-universal PNAS, since the budget limits its potential as an effective protection system.