Produção Nacional
CORPO DE BOMBEIROS MILITAR DE PERNAMBUCO: UM ESTUDO DE CASO SOBRE AS FONTES DE RECURSOS E A VIABILIDADE DE UM FUNDO PÚBLICO ESPECÍFICO
2019; Volume: 5; Issue: 13 Linguagem: Inglês
10.17648/2359-4837/flammae.v5n13.p65-90
ISSN2359-4837
AutoresBruno Luiz N.S. Santos, Fernando Goulart de Andrade e Souza,
Tópico(s)Migration, Racism, and Human Rights
ResumoThis study has as main objective to analyze origin of resources of the Military Fire Brigade of Pernambuco (CBMPE) and its allocations from 2013 to 2017 to verify the viability of a public fund.The economic and fiscal crisis in the Brazilian states demands policies more assertive allocation of public resources.For preparation of this empirical study, a structuralist methodology was adopted with a descriptive documentary analysis, considering the budget information available in Transparency website.Results indicate that analyzed period had greater financing of activity through resources from State sources originating: State Participation Fund, showing greater dependence on centralizing entity.Of note is the year 2017, when about 70% of sources referred to resources collected from their own fees.This change in allocation of resources occurred in period of publication of Conceptual Framework applied to public sector, that introduced concepts about Revenue from Exchange Transaction and restriction characteristic for accounting information.Finally, it is concluded that the existence of the correlation between rates (non-negotiated transaction revenues) and public fund can be used as justification for their creation and linking the resources in the activity that gives rise to the respective rate
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