Análise da dinâmica de execução orçamentária na Microrregião Seridó Ocidental do Rio Grande do Norte: um estudo dos exercícios fiscais de 2021 a 2023

Abstract

This study analyzed the dynamics of budget execution in the seven municipalities of the Seridó Oeste microregion, in the state of Rio Grande do Norte, during the fiscal years 2021 to 2023. Using a descriptive and quantitative approach, aspects such as revenue collection were investigated, application of resources, management of expenses and maintenance of fiscal balance, using data from Summary Budget Execution Reports (RREOs). The research highlighted the challenges faced by small municipalities, where efficient resource management is essential to meet local demands. Results revealed significant discrepancies between the municipalities, with Ipueira and São João do Sabugi standing out for their fiscal efficiency, while Caicó had high outstanding amounts to pay, compromising its financial sustainability. Thus fo using on Net Current Revenue (RCL), Net Consolidated Debt (DCL) and Remains Payable. The research highlights the importance of complying with the Fiscal Responsibility Law (LRF) for the efficient management of public resources. The main financial indicators of the municipalities in the region were analyzed, highlighting the relationship between revenue, expenses and debt. The results demonstrate the need for rigorous financial planning to ensure budget balance and fiscal sustainability. This work therefore contributes to the identification of good management practices and offers support for the formulation of more effective public policies.indicators of the municipalities in the region were analyzed, highlighting the relationship between revenue, expenditure and debt. The results demonstrate the need for rigorous financial planning to ensure budgetary balance and fiscal sustainability. This work therefore contributes to the identification of good management practices and offers support for the formulation of more effective public policies