ANALYSIS OF THE IMPACT OF THE OBLIGATION TO EXECUTE PARLIAMENTARY AMENDMENTS ON THE BUDGET OF THE STATE OF MINAS GERAIS

Abstract

The present work aims to analyze the impact of the mandatory execution of individual and block parliamentary amendments in the budget of the State of Minas Gerais, regarding the volume of resources executed in relation to previous years, and the general budget of the state, also analyzing the nature of that execution. For the analysis of the volume of execution, the values of expenses with parliamentary amendments between the years 2005 and 2021, as well as the total expenses of the state, were collected, in order to compare the values executed over the years, in relation to the indicated amendments. For analysis of nature, data were collected on GDP per capita, HDI and population of municipalities, to determine whether the criteria for allocation of parliamentary funds meet the technical criteria of favoring the neediest municipalities. The study indicates a significant increase in the execution of parliamentary amendments with the new legislation, but without attesting to an evident conflict between the political parameters of destination and the level of need of the municipalities.