Endividamento público do município de Cuiabá/MT e a incongruência entre os objetos contratados 2001 a 2020

Abstract

The dissertation analyzes the public debt of Cuiabá/MT and the contracted objects, relating them to neoliberal mechanisms and their impact on the budget and public fund from 2001 to 2020, as well as the consequences of indebtedness for the municipality and its population. The financial mechanisms used by the municipal administration to manage its debts were identified, as well as the processes, actions, and decisions of the Executive and Legislative in approving contracts. The study uses sources such as the Public Debt Analysis System, Credit Operations, and Guarantees of the Union, States, and Municipalities (SADIPEM), the Transparency Portal, and information from the accounts reports presented by the Union Court of Accounts of the State of Mato Grosso (TCE). The justification for the research is based on the importance of verifying the use of public funds for the real needs of the population and whether Cuiabá's indebtedness was actually used to strengthen public policies and/or services of public interest. The study also highlights the political nature of the budget, where the interests of social classes clash to define the direction and method of action of the State. The text also discusses the difficulty of obtaining data from years prior to 2017, as well as the challenges faced during the research due to the pandemic, which made inperson visits and contacts with Cuiabá's officials difficult. An analysis was made based on the final reports of the municipality's accounts from 2018, available at the State Court of Accounts (TCE), since information from previous years was not comparable due to lack of transparency. The author highlights the importance of making public accounts more accessible and understandable to the population. The budget is not only an accounting piece but also an essential instrument of economic policy, reflecting the social and political relationships involved in defining the State's expenses and revenues. The reports of the TCE suggest the need for better organization and transparency of public accounts, as well as greater involvement of society in budget discussions, which is a political issue. The text cites Oliveira (2007) and Marx (2017) to reinforce the political nature of the budget, where the interests of social classes clash to define the direction and method of action of the State, and society controls the Executive through its political representatives.