Análise de indicadores das despesas de custeio da SEMDES - Secretaria Municipal de Segurança Pública e Defesa Social em época de pandemia e pós-pandemia: entre os anos de 2019 a 2023

Abstract

Management accounting has provided the knowledge and support necessary for handling to keep companies' internal and external controls running smoothly and with as few failures as possible. In order to achieve a balance between the use and capture of these resources, it is necessary to organize them. The public budget is the appropriate tool for planning and estimating the income that will be collected, as well as setting the expenses that will be carried out in the public interest, such as: health; education; transportation; leisure and other rights are achieved with the Federal Constitution of 1988. Thus, the research had the general objective of analyzing the cost of between the years 2019 and 2023 at the Municipal Security Secretariat for Social Security and Defense – SEMDES between the years 2019 and 2023.Cost accounting in the public sector has been provided for in Brazilian legislation since Law No. 4,320/1964, in which art. 99 states that industrial public services must keep special accounting capable of determining costs, without affecting asset and financial bookkeeping. The Severe Acute Respiratory Syndrome Coronavirus 2 pandemic, known as the novel coronavirus 2019, has been producing not only biomedical and epidemiological repercussions on a global scale, but also social, economic, political, cultural and historical repercussions and impacts unprecedented in the recent history of epidemics. In Brazil, investing in public security became an unprecedented necessity, due to the events that have taken place over the last 20 years, where social violence has become such an extensive that it has turned public security into a basic necessity. That appears the impression that homicides have become routine in Brazilian society. The figures reveal this reality, as can be seen in the statistics presented in this paper. The reports were obtained through the transparency portal of Natal/RN between the years 2019 and 2023, addressing the issue of spending on public security.