Impactos da pandemia de covid-19 nas finanças públicas de Castelo do Piauí

Abstract

The public budget is a fundamental instrument for planning government actions, in which revenues are projected and necessary expenses are established to meet the demands of the population. This study aimed to analyze the revenues and expenses of the municipality of Castelo do Piauí from 2019 to 2023, with an emphasis on the COVID-19 pandemic and its impacts on municipal finances. The research was conducted through a qualitative analysis of financial data, using descriptive, horizontal, and vertical analysis techniques to examine budgetary statements and comparative reports of revenues and expenses. The results showed that, despite the challenges posed by the pandemic, the municipality did not experience significant impacts on its finances. There was an increase in tax revenues, contributions, and current transfers during the studied period. In 2020, even with the crisis, budget execution remained balanced, and there was no compromise of the projects foreseen in the Annual Budget Law (LOA). The research concludes that the municipal administration was able to adapt to the adverse scenario, ensuring the continuity of essential services to the population.