ANALYSIS OF BUDGET TRANSFERS AND EXPENDITURE OF COVID-19 IN MUNICIPALITIES OF RIO GRANDE DO SUL

Abstract

The objective of this study was to identify and analyze government transfers to combat the consequences of the COVID-19 pandemic. As a research locus, ten new municipalities in the State of Rio Grande do Sul were selected because they filled the population. Variations in revenues collected and committed expenses linked to the pandemic of municipal governments between 2020 and 2021 were followed, based on data on accountability from the federal government and by state and municipal transparency portals. There was help from the revenues collected linked to COVID-19 in the first year of the pandemic in relation to the second, through current transfers from the higher federative entities. It was identified that the amount of expenses committed to COVID-19 increased relative to the investment policy of each entity. Concluding by explaining the unsatisfactory availability of transfers directed to the municipalities in view of the expenses committed, exclusively, to face the referred disease.