National multi-level coordination of budgetary and financial systems in the pandemic context

Resumo

This paper explores how the national multi-level coordination of budgetary and financial systems worked as a federation was engulfed by an epidemiological event such as coronavirus disease. We used a qualitative methodology based on secondary data and information available in different portals. We started from the financial resilience framework in the context of Covid-19 by Padovani et al. (2021a) and included two dimensions to the discussionthe multilevel coordination of budget and financial systems, and the effects on regulation. Our findings indicated that budgetary and financial systems that cut across layers of government did not support coordinated responses, nor were they used to hold decision-makers accountable for many problems that arose in the pandemiccrisis. As a practical implication, federal countries can use the findings to review all national coordination mechanisms, including budgetary and financial, to be prepared for future similar crises.