Análise da dívida pública dos municípios do Rio Grande do Norte sob a ótica da transparência, dos limites de endividamento e da variação da dívida no período de 2016 a 2019

Abstract

One of the main issues involving the Budgetary and Fiscal Management of any federative entity is the need for a balance between the revenues collected and the expenses executed. When the Union, States and Municipalities spend more than they collect, this generates a budget deficit that results in the need for financing with third parties, thus constituting the public debt. This paper aims to analyze the behavior of public debt in the municipalities of Rio Grande do Norte from the perspective of transparency, the indebtedness limits set by the Fiscal Responsibility Law and the debt variation between the period from 2016 to 2019. For this, descriptive research with a quantitative approach was used as methodology. As for the procedures, the research is classified as documentary since the data were extracted from the Tax Management Reports made available on the National Treasury Secretariat's electronic portal during the period studied. The analysis of the results indicates that of the 167 potiguares municipalities, only 81 presented information on indebtedness in at least three years. Furthermore, based on the DCL/RCL indicator, it was verified that in no fiscal year did the debt limits established by the FRL and Res. 40/2001 of the Federal Senate have been exceeded. As for the debt variation, of the three analyzes carried out from one year to the next, only between the years 2017 and 2018 did most municipalities show an increase in the amount of Consolidated Debt. With this information, it is concluded that majority of the potiguares municipalities do not comply with the principle of transparency with regard to the information on the required debt. Concomitantly, these municipalities were prudent in terms of debt limits and according to the variation in debt, most of the sample showed results that indicate a reduction in Consolidated Debt in the period analyzed.