As receitas de transferências do FPM e do FUNDEB e as despesas com educação e saúde no município de Governador Valadares no período de 2013-2022

Abstract

This study presented as an objective to analyze the collection and application of municipal public resources in Governador Valadares - MG between the years 2013 and 2022. For that, a qualitative and descriptive approach was used, with the collection of secondary data in official government sources. The results showed an increase in FPM and FUNDEB transfer revenues when considering the entire period of analysis, however, there is a reduction in these transfers in periods of political and economic crisis, mainly within the federal government. There is no increase in aggregate expenditure and expenditure disaggregated into sub-functions during the entire analyzed period. With regard to education, observe the periods of increase and periods of reduction in aggregate expenditure and in the main sub-functions of expenditure on education (childhood education and primary education). In general, there is no substantial difference in spending on health and education during left-wing or right-wing government at the municipal level.