Resiliência financeira e a volatilidade dos gastos públicos: um estudo nos municípios de Capitão Poço/PA e Mariana/MG em contexto de crise do covid-19 e em período eleitoral.

Abstract

The crisis triggered worldwide in 2020 due to the Coronavirus pandemic (SARS-CoV-2) challenged the municipal managers to devise strategies for mitigate the shocks received and make them think in immediate actions to inhibit the financial impacts, having an important instrument to the principles of Financial Resilience. However, the present study aims to analyze Financial Resilience in the municipalities of Capitão Poço in a state of Pará and Mariana in state of Minas Gerais in the context of the covid-19 crisis, considering the volatility of public spending in the area of Social Assistance and Health in years of 2019 and 2020, and in election period. For that, a bibliographic research was carried out on the subject under study and documentary research on the websites of the analyzed municipalities, based on a qualitative approach and characterized as descriptive, the municipalities were intentionally chosen due to the similarity in the population quantity, as they are located in regions and because they have different HDI's. The collected data were separated and analyzed according to their classifications. As a result, it was found that there was an increase in personnel expenses, in the area of health and in the area of social assistance, and the latter two can be justified by the pandemic period. It was concluded that only the municipality of Mariana presented resilient items, but both were in accordance with the Theory of the Political Cycle, which addresses that public spending is directed based on the maintenance of power, especially personnel expenses.