Análise da condição financeira governamental do município de Natal/RN entre os anos de 2017 a 2021

Abstract

This research presents an analysis of the governmental financial condition carried out from the perspective of the Community Resources and Needs, Budget Solvency, Revenue Analysis and Debt Analysis of Natal/RN city, with the objective of analyzing the financial condition of this Municipality between the years 2017 and 2021. Using the comparative financial analysis strategy through the alternative location quotient method, the capital cities of the Northeast region, João Pessoa - PB and Maceió - AL, were used as a reference group, so it was possible to compare the performance of these similar entities. To measure the financial condition, were used variables adapted from the work of Lima and Diniz (2016), based on public sector accounting data, obtained from the Finances of Brazil database (FINBRA) and the Accounting and Tax Information System of the Brazilian Public Sector (SICONFI). The results reveal that the Municipality of Natal/RN presents variables of resources and needs of a community in good condition, because in the analyzed period the Municipality's collection showed growth. However, unstable budget solvency and execution deficits lead to an increase in indebtedness, showing increasing and consecutive long-term expenditures over the period under consideration. It is also noteworthy that the Municipality of Natal/RN presents a similar behavior to the reference group.