Análise da condição financeira dos municípios de Bodó/RN, Lagoa Nova/RN e Santana do Matos/RN em meio à implantação do complexo eólico Calango

Abstract

This study aimed to analyze the evolution of the financial condition of the municipalities of Bodó/RN, Lagoa nova/RN and Santana do Matos/RN amidst the implementation of the Calango wind complex. For this purpose, accounting data from the public sector were collected, obtained from the database of the Brazilian Institute of Geography and Statistics (IBGE) for the elaboration of indicators of community resources and needs, and from the Brazilian Public Sector Accounting and Tax Information System ( SICONFI), which were applied in the elaboration of the indicators that make up the Payment Capacity model (CAPAG) of the National Treasury Secretariat (STN). Thus, a quantitative and descriptive analysis of the evaluated municipalities was carried out in order to assess changes in the resources and needs of the community, evolution of the financial indicators of these entities and, with this, assess possible positive effects of the implementation of the Calango wind complex. In view of the findings regarding the resources and needs of the community in the three municipalities, positive changes were identified in the values before and after the start of operations at the wind complex. The entities in question were able to achieve, for the most part, an A and B grade in the CAPAG indicators, meeting the targets and fiscal limits, resulting in the authorization to grant the Union's endorsement in the contracting of credit operations. However, there were no significant improvements in the values and scores of the indicators that would reveal a possible positive effect of the implementation of the calango complex. In any case, there is an alert for the lack of information available to calculate the liquidity index, making it impossible to find the final CAPAG score. This investigation advances in the literature by presenting the practical application of STN fiscal indicator variables, also revealing the limitations of the quality of the municipalities' accounting data. Finally, further research is suggested, seeking to overcome these limitations of the study in order to be able to reliably measure the effects of wind activities on municipal finances.