Governança e controle financeiro em municípios do estado de Minas Gerais

Abstract

Brazilian municipalities face significant challenges related to administrative capacity, limited financial resources, and the effectiveness of local public management. In this context, financial control practices and public governance mechanisms become relevant for institutional strengthening and the improvement of municipal management. This study aimed to analyze the relationship between financial control practices adopted by municipalities in the state of Minas Gerais and their respective levels of public governance. For this purpose, the Municipal Governance Index developed by the Federal Council of Administration (IGM-CFA) and the indicators of Pillar 1 of the Public Expenditure and Financial Accountability (PEFA) methodology, focused on budget credibility assessment, were used. The research adopted a quantitative, descriptive, and documentary approach based on data from the 853 municipalities of Minas Gerais for the fiscal years 2022, 2023, and 2024. Statistical tests and correlation analysis were applied to examine the association between the consolidated financial control index and the levels of municipal governance. The results indicated that the municipalities of Minas Gerais present intermediate levels of budget credibility and public governance. However, the correlation analysis revealed the absence of a significant linear association between the analyzed variables (r ≈ -0.01), suggesting that financial control, when considered in isolation, is not sufficient to explain differences in municipal governance levels. It is concluded that public governance has a multidimensional character, being influenced by institutional, administrative, and socioeconomic factors that go beyond the strictly fiscal-budgetary dimension. The study contributes to the debate on municipal public management by highlighting the importance of financial control as a relevant, although individually insufficient, component for strengthening local public governance.