Efeitos da crise econômica atual nas fontes de recurso para abertura de créditos adicionais: um estudo de caso baseado na prefeitura municipal de Senador Alexandre Costa-MA

Abstract

In times such as those experienced today, of great economic crisis, unemployment, inflation, among others, the measures of protection and solution found by the Government are the increases of interest, of taxes and reduction of public expenses, which reduces to the resources of the Small municipalities, which depend, for the most part, on government transfers. In this way, affecting the sources of opening of the additional credits that are necessary due to errors of budget forecasting and constant and increasingly intense market fluctuations. Special credit is used to cover expenditures for which there is no specific budget allocation in the law Annual budget. It must be authorized by specific law and opened by decree of the Executive Power and extraordinary credit is used to cover unforeseeable and urgent expenses in case of war, internal commotion or public calamity. It must be opened by decree of the Executive Branch, and the Legislative Branch must be notified immediately. For the opening of the additional and special credits it is necessary the existence of resources that are available to meet certain expenses. Law 4,320 / 64 in its art. 43, cites the resources that should be available without compromise. Assumed resources are those that by law, contracts or agreements must meet essential expenses (personnel, amortization of loans, interest, etc.). The available resources are: a) financial surplus; B) excess collection; C) partial or total cancellation of budget allocations; D) proceeds from authorized credit operations; E) contingency reserve; But due to the current crisis, these sources of resources are inaccessible, thus preventing small municipalities from using them if necessary. This is due to the large budget cuts made by the government to control the crisis, but they have had a great impact on small municipalities since they depend, for the most part, on government transfers. The objective of this study is to show the effects of the crisis on the sources of additional credit opening, through bibliographic research and a case study based on the Senador Alexandre Costa City Hall - MA. With this study it was possible to conclude that the crisis of 2014 in the small municipalities caused that the sources of opening of the additional credits were exhausted, thus preventing, a possible opening of the same ones.