摘要：This research sought to demonstrate the level of dependence of Minas Gerais municipalities on the Municipalities Participation Fund (FPM). To achieve this goal we demonstrated the representativeness of FPM in the financing structure of municipalities, measured by dividing the revenue from FPM and the municipal current revenue. It was found that the level of dependence of the vast majority of municipalities is higher than 50%, ie, the FPM resources represent the main source of municipal funding, especially for those with less than 20,000 inhabitants. Regarding geographical location, it was found that the regions of Zona da Mata and Vale do Rio Doce have the highest concentration of municipalities that have high dependence on FPM. The average population in these municipalities is 3,202 inhabitants, which leads to the conclusion that the dependence of FPM is directly related to the size of the municipality.
