Uma análise dos impactos do cenário pandêmico no orçamento do estado de Alagoas

Abstract

The analysis of public budget behavior during the pandemic has become crucial for decision-making, raising questions about the role of the State and efficiency in resource allocation. The study examined revenue, transfers, and expenditure execution of the State of Alagoas, as well as transfers to municipalities. A literature review underpinned the research, which adopted an explanatory approach, particularly focused on healthcare spending. Data from the Transparency Portals of the Union and the State revealed a continuous pattern in the state budget during the pandemic, with an increase in Union transfers for healthcare and corresponding expenditures. Despite the impact on revenue and budget execution, Alagoas maintained financial stability and efficiency. These findings provide a basis for future analyses and discussions on the State's role in pandemic crises.