APPLICATION OF PUBLIC RESOURCES IN EDUCATION AND HEALTH THE MUNICIPALITY OF CORNÉLIO PROCÓPIO: ANALYSIS OF CONSTITUTIONAL LIMITS

Abstract

This article sought to analyze the constitutional order related to the amount of expenditures made in the areas of education and health in the municipality of Cornélio Procópio (PR). Based on the assumption that, constitutionally, at the municipal level, 25% and 15% of Net Current Revenue must be applied respectively to the education and health areas, we sought to examine compliance with the constitutional order in the period corresponding to the 2018-2021 administration of the mentioned municipality, evidencing the importance of the mentioned organization as a planning tool in the Municipal Public Administration, ensuring minimum investments in the referred areas and helping in the fulfillment of goals. Based on accounting documents from that period, it was found that in the year 2020 and 2021 in the area of ​​education there was no compliance required by the Constitution, while in other years evidence that higher percentages were allocated than those constitutionally required in the area of ​​health and education.