ANALYSIS OF THE FUNCTION OF EXPENDITURE ON CULTURE IN THE MUNICIPALITIES OF RONDÔNIA

Abstract

This study aims to analyze the function of expenditure on culture in the municipalities of Rondônia and seeks to answer the following questions: What is the profile of policy execution in the function of expenditure on culture in the municipalities of Rondônia? Which municipalities stand out for the regularity in the application of resources in this expenditure function and what is the correlation of this function with total budget revenues? The research, through a descriptive and documentary analysis, investigates the profile of policy execution in the cultural expenditure function, seeking to identify which municipalities stand out for the regularity in the application of resources and evaluates the correlation between these expenses and total budget revenues. The results indicate that Porto Velho leads in absolute investments, while Candeias do Jamari has the highest proportional commitment. The Cultural Diffusion subfunction is predominant, demonstrating a greater focus on cultural activities. It is concluded that the lack of regularity in investment in culture can compromise the preservation of local identity and cultural development. This study is of interest to public managers, researchers in cultural policies and public accounting professionals and to society in general, who seek to understand the application of cultural resources at the local level and for the instrumentalization of social control.