Análise da condição financeira governamental dos municípios do Rio Grande do Norte no período de 2019 a 2021 sob a luz do Modelo de Brown (1993)

Abstract

The objective of this work was to analyze the level of governmental financial condition of the municipalities of Rio Grande do Norte from the model of Brown (1993), in the period from 2019 to 2021. To achieve this objective, the research used the available data in the Brazilian Public Sector Accounting and Tax Information System (SICONFI), specifically, the collection took place in the Balance Sheet (BP), Summary Budget Execution Report (RREO) and Fiscal Management Report (RGF). Such data were structured and the aforementioned financial condition model was applied to them. The results reveal that most Potiguar localities have a level of financial condition classified as "Average", ranging from "Worse than most" to "Better than most". Despite this, some localities presented themselves differently in relation to their population group, as is the case of Alto do Rodrigues, Jucurutu, Macaíba, Santa Cruz and Serra do Mel, which revealed a good financial condition throughout the analyzed period. In a diametrically opposite direction, Caicó, Canguaretama and Tangará were deficient in their finances, having the worst scores in their group. Regarding the ranking of financial condition, it was found that the first places are not always occupied by cities with large populations. Conversely, the last positions are also not occupied by smaller municipalities, suggesting that the financial condition has other variables, in addition to the population factor. Finally, considering the limitations of the study and the model, it is expected that this research contributes to the framework of the theme and that good financial condition is the objective of managers so that the social well-being of the population is always a priority.