Municipal public management: Study in the treasury of the municipality of Eusébio-Ceará

Abstract

Recent research indicates a gap regarding the validity and effectiveness of using modern financial and budgeting tools in improving public financial management. Thus, in the present research we sought to analyze the treasury management process of the municipality of Eusébio - Ceará, observing the practices adopted and the challenges faced. To this end, the Case Study strategy was used, which will be carried out at the Secretariat of Finance (SEFIN) of Eusébio, where the activities of treasury, controllership, collection and management of resources will be examined from an integrated perspective. The results of Eusébio's SEFIN's financial analysis highlighted the strict adherence to fiscal responsibility laws and other regulations, reinforcing citizens' confidence in transparent and legally conformed public management. The transition to digital systems, while challenging, promises to significantly improve efficiency and transparency. This study highlighted the importance of continuous evolution in fiscal management and the potential of digitalization to improve public administration. The findings can serve as a model for other government entities and indicate areas for future research, especially on the impact of the digital transition on public trust and efficiency.

DOI:https://doi.org/10.56238/sevened2024.002-018