PROVISÓRIO
Municipal public management. Economic-financial sustainability. Efficiency.
The management of any organization is based on the basic pillar of administrative functions, namely: planning, organizing, directing, and controlling. However, according to the specificity and operating characteristics of the various organizations, these basic functions take on rules and peculiarities that impose their own challenges. In this sense, investigating the economic and financial conditions of an organization's response to the variations that occur in the external environment is a fundamental theme for the sustainability of institutions. Specifically in the public sphere, when looking at the budget management of the sphere closer to the demands of citizens, the municipalities, a fundamental analysis of the ability of these entities to respond to social problems emerges. In this sense, the present study seeks to perform a circumscribed analysis in the municipal sphere, identifying the economic and financial condition of municipalities to deal with the budgetary scenario presented during the period of the COVID-19 pandemic and to continue to meet public demands.