Áreas prioritárias das políticas públicas municipais: uma análise dos gastos públicos dos municípios alagoanos de 2015 à 2022

Abstract

This research analyzes public expenditure in the cities of Alagoas, focusing on understanding the priorities of local public budgetary policy, developed in the period from 2015 to 2022. The investigation is qualitative and quantitative in nature and uses financial information obtained from the Information System Accounting and Tax Management of the Brazilian Public Sector (Siconfi). The analysis technique involves arranging the data in tables, segregated according to the size of the cities, according to population criteria defined by IBGE, and segmented by functions that encompass minimum and social expenses. The data is presented using average per capita expenses for the cities that belong to each group, enabling a comparative understanding of investment policies between the different cities. It is concluded that differences in the size of cities influence investment patterns in essential functions, offering perspectives on the adequacy of resources allocated between smaller and larger municipalities.