O impacto financeiro da pandemia de covid-19 na execução do orçamento de uma autarquia: uma análise do Departamento Estadual de Trânsito de Alagoas

Abstract

The present study was dedicated to understanding the impact of the COVID-19 pandemic on the budget and financial execution of DETRAN/AL. Thus, the work addresses the relationship between planning and budget, exploring the planning instruments presented in CF/88, the concepts of revenue and public expenditure, and their respective classifications, in addition to other legislation relevant to the subject, such as the LRF and the Law nº 4.320/64. It also presents aspects related to the budgetary and financial execution of a public entity. Regarding the objectives, this research is classified as descriptive, regarding the approach, it is a quantitative research, and regarding the technical procedures, a bibliographical and documental research was adopted. By proposing to understand the budgetary and financial execution of DETRAN/AL, it is also classified as a case study. In order to reach the proposed objective, the data were organized in tables and graphs, and horizontal and vertical analyzes were applied. Subsequently, budget solvency indicators were used. In this way, the planning and execution of the autarchy's revenues and expenses in training from 2018 to 2022 are analyzed. other current expenses. In any case, the institution's budgetary performance has remained positive since 2019, showing the ability to generate sufficient revenue to meet its expenses, without the need to monitor external resources or its financial reserves. This work is relevant due to the use of tax accounting for the planning and management of an autarchy, in addition to revealing how taxes and tributes of taxpayers are being used and managed.