Um estudo sobre os gastos públicos municipais em relação ao índice paulista de responsabilidade social

Abstract

This research addresses the birth and history of cities, its structure, management and an evaluation tool that public managers are currently using: social indicators. This is because the expense is a concern among all the directors are not different to government managers. The aim of this study was to find relationship between the indicator of the wealth S?o Paulo index for Social Responsibility and public spending represented by the functions of government, and find possible trends of public expenditures of municipalities of S?o Paulo state, among those considered the richest and poor in 2000, 2002 and 2004. The research was quantitative in nature, with research literature, documentary and explanatory, and use as a statistical tool to multiple regression. We analyzed 75% of municipalities, making the number of 484 of 645 municipalities in the State of S?o Paulo. The difference of 25% is given for the lack of accounting data of the municipalities that did not send their information to the National Treasury Secretariat, which feeds the program FINBRA, preventing the study of all the municipalities of the state in those years. Municipalities that did not submit its accounting to NTS data were excluded from the search. Furthermore, a study was conducted on the functions of government, as proposed in the years to research, there were two doors: the n? 09/1974 and n? 42/1999 of. These ordinances help to standardize the constitutional budget cuts with regard to the functions of government. It must therefore standardize these functions of government for all municipalities and thus facilitate the work. The treatment given to this pattern was so historic, reviewing legislation since its determination from the end of the 1930s. For the indicator of wealth of the SPISR, not requiring special treatment, because all the municipalities of S?o Paulo State had its indicator. The answer to the question of research was that there is relationship between the indicator of wealth of SPISR in public spending made by municipalities in the years 2000, 2002 and 2004, so finding, including trends in spending between rich districts and municipalities as considered poor. It follows that the more rich for the municipality in S?o Paulo state, more spending on the functions of government relating to Health and Sanitation, and Education, Culture, Sport and Recreation, spending less on functions of government relating to Agriculture and Management Environment, Transport more