Analysis of the Sending of MSC in the Mesoregion of the Mucuri Valley and in the Municipalities of the State of Minas Gerais

Antônio Pereira de Oliveira; Carlos Alberto Mirez Tarrillo; Alan da Silva Oliveira; Bruno Francisco Silva; Nathalia Stockler Fialho Soares

Antônio Pereira de Oliveira Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0003-1984-5508
Carlos Alberto Mirez Tarrillo Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0003-3024-915X
Alan da Silva Oliveira Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0003-1181-8054
Bruno Francisco Silva Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0002-1303-4563
Nathalia Stockler Fialho Soares Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0002-9667-3060

Abstract

The MSC or Accounting Balances Matrix, in force since 2018, with the obligation to make MSC accountability reports available to all entities. From July 2019, the municipalities would comply with this obligation. The municipal management forwards the data through the platform of the National Confederation of Municipalities CNM. This article analyzes the situation of the municipalities of the State of Minas Gerais, not considering the capital - Belo Horizonte and the Mucuri Valley Mesoregion (microregions of Nanuque and Teófilo Otoni), in sending the MSC to the National Treasury. The justification is because the omission of the delivery of the matrix would imply legal responsibilities and penalties such as the blocking of resources for the municipality, among others. The research is bibliographic, documentary, with quali-quantitative approach. The results show differences between the municipalities of the State of Minas Gerais and the mesoregion of the Mucuri Valley in the accountability of the MSC. In fiscal year 2018, there is a delay (default) in the sending of the MSC by most municipalities in the state of Minas Gerais and in fiscal year 2019 this percentage decreases. In the municipalities of the Mucuri Valley Mesoregion there is 100% delivery of the matrix for fiscal year 2019. The delay may be related to the difficulties of the municipalities in transferring this information, causing the non-compliance of this obligation on the deadline. The theme is of importance for the control of public accounts.