Análise da condição financeira governamental dos municípios do Rio Grande do Norte no ano de 2022 sob a luz do modelo de Brown (1993)

Abstract

This study aims to conduct an in-depth analysis of the financial condition of the municipalities in the state of Rio Grande do Norte during the 2022 fiscal year, using the Brown model (1993) as a methodological reference. This model applies ten key indicators to evaluate the financial capacity of municipalities with populations under 100,000, covering dimensions such as revenues, expenses, debt structure, and financial solvency. The study is based on data from the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI) and transparency portals of the municipalities. The sample included 161 out of 167 municipalities in the state, excluding those with populations over 100,000 and those that lacked complete financial information. The municipalities were organized into four groups, classified according to their population sizes. This segmentation enabled detailed comparative analyses and the identification of specific patterns within each population group.The results indicate that population size is not the main determinant of financial performance. Some smaller municipalities demonstrated favorable financial conditions in specific indicators, while larger municipalities were limited to average or unsatisfactory performance. This highlights the importance of efficient public management practices tailored to local characteristics and needs.Overall, the data reinforce that larger municipalities in terms of population do not necessarily guarantee better financial conditions or higher classifications. While the municipalities of Upanema (Group 1) and São José de Mipibu (Group 3) were classified as "Better than most," Espírito Santo (Group 2) and Macaíba (Group 4) remained "Average."