Situação fiscal do governo do Rio Grande do Norte: uma análise comparativa 2018 X 2021

Abstract

The general objective of this work is to analyze whether there was an improvement in the financial condition of the state of Rio Grande do Norte between the years 2018 and 2021, based on accounting information extracted from the official reports made available on the Portal da Transparência do Governo do Estado. In order to achieve the general objective of the work, a comparative study was performed using a series of accounting indicators for both reference years. According to the results obtained, it was found that the annual accounts for the 2018 financial year were artificially inflated due to the non-commitment of personnel expenses related to four payrolls, which had an impact on the accounting of subsequent financial years, which had to bear the overdue expenses. When adjusted by the values corresponding to payrolls not correctly committed, the accounting indicators showed a significantly higher evolution in the finances of the state Rio Grande do Norte than that observed in the official statements.