Análise do grau de dependência dos municípios do COREDE Fronteira Oeste em relação ao FPM

Abstract

The National Confederation of Municipalities (2014) reports that most of the budget revenue of about 80% of the Brazilian municipalities comes from transfers of resources from the Union or from the respective states, with the smallest municipalities suffering the most which can not meet the demand for the public services with their own resources. Within the perspective of the smaller municipalities and population we have in Rio Grande do Sul the Regional Development Council-COREDE Fronteira Oeste, composed of thirteen municipalities located in border and region lines. The interest in identifying the degree of 2 dependency of the municipalities of the COREDE Fronteira Oeste in relation to the transfers of the FPM-Municipal Participation Fund, using for analysis the years from 2006 to 2013 since they cover two cycles of the Multi-Year Plan and because they are the most available from the Government. The FPM is based on the calculation of the distribution of the population of the municipality, the larger the number of inhabitants, the greater the share allocated to the entity. In addition to the smaller municipalities receiving less resources from the Fund, they face great difficulties in pay your costs with own resources, which makes them the largest dependents of the FPM. In order to make this study viable, a quantitative approach was carried out in which some financial indicators were determined and the degree of dependence of the municipalities through documentary research via internet and others was analyzed, the main sources being the FINBRA-Finances of Brazil and SICONFI-Sistema de Accounting and Tax Information of the Brazilian Public Sector. All the values extracted from these platforms were subjected to deflation, using the Consumer Price Index-General IPCA, so that the effects of the devaluation of the currency were eliminated and we obtained real values for the year 2013. Analyzed the data it was verified that the COREDE Fronteira Oeste owns more than 70% of its municipalities with a high degree of dependency, being above the average of dependence presented by the group during the study period, which was 83.14%. The largest dependent of the FPM is the municipality of Santa Margarida do Sul with an average of 686.34% and also the smallest in population and extension, the municipality that presented less dependence was Santana do Livramento with an average of 44.41% is one of the largest in population. It was evidenced that the municipalities with the lowest population numbers are those that have a greater degree of dependence on the Fund and that none of the thirteen municipalities presented, during the reference years, some type of significant effort to increase own revenue and reduce its dependence on to the intergovernmental transfer that is the FPM, this reduction or even elimination of dependency would make them self-financing for greater security of the population that depends on the services made available by the public sector.