Contas públicas Paraibanas: uma investigação dos fatores determinantes dos gastos com diárias das câmaras municipais

Abstract

The present research investigated the possible determinants of per diem expenses (DC) of the Municipal Chambers (CMs) of the State of Paraíba in the year 2019. For this, it was used a sample with 139 Paraiban legislative houses (total of the CMs that committed expenditures with per diems in the year 2019). The data were collected in the public access systems of the Court of Accounts of the State of Paraíba (TCE/PB), the Regional Electoral Court of Paraíba (TRE/PB) and the Brazilian Institute of Geography and Statistics (IBGE). For the data analysis, it was used a descriptive statistical analysis, Pearson's Correlation matrix and Econometrics with the Shapiro-Wilk Test, anova Test and Multiple Linear Regression. The tool of accountability as a way to manage public resources was a crucial point to be employed along with the research results, since it is based on the use of mechanisms that provide public transparency in the rendering of accounts to the social environment. The investigation of the data collected revealed that the City Council of Santa Rita was the one that most used resources with per diems, followed by the City Council of Cabedelo. Moreover, in percentage terms, compared to total expenditures, Santa Rita not only appears again with the consumption of 8.13% of its total budget in expenses, but also in quantity of per diems, where it leads the ranking, with 164 per diems deferred. The City Council of Conde occupied the first position costing R$ 24,670.00 per inhabitant, that is, each local resident had to spend R$ 4.55 to defray such expenses.