Consolidation of public accounts: a comparative analysis of federal entities' economic and financial indicators

• Autor(a) principal: Castelo, Samuel Leite
• Data de Publicação: 2021
• Outros Autores: Castelo, Aline Duarte Moraes, Castelo Neto, Plácido Aderaldo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/739
• topic: Consolidação de Contas Públicas; Balanço do Setor Público Nacional; Indicadores Econômico-Financeiros

Government accounting, adapting to the changes that have occurred in the economic and social scenarios has been undergoing intense changes, due to the convergence to international standards. For this reason, the Brazilian Government, to consolidate public finances, worked the financial statements adapted to international standards, starting to require the adoption of the Chart of Accounts Applied to the Public Sector, the preparation and disclosure of the National Public Sector Balance Sheet (BSPN). This paper compares the economic and financial indicators of federative entities, by means of consolidation of public accounts carried out by the National Treasury Secretariat, in order to analyze the patrimonial, economic, and financial situation of the Union, states and municipalities. Thus, was utilized the list of indicators proposed by Cruz (2007), Elias et al., (2013); Matarazzo, (2010), Silva, (2016) and Assaf Neto (2020) was used. To achieve such knowledge, this paper employs the comparative scientific method, with a qualitative and quantitative research approach, whose data collection on public accounts consolidation data was carried out at the National Treasury Secretariat, by a process of documentary, descriptive and bibliographic research. The results obtained by the BSPN show that long-term liquidity is compromised, that per capita investment is low and that public debts of the federal entities are growing. The study verifies the relevance of the applicability of consolidation and balance sheets analysis in the public sector and shows that these activities are tools that can add value to public management and are crucial for the exercise of social control.