Análise da consistência das demonstrações contábeis divulgadas pelos municípios alagoanos

Abstract

This research aims to investigate the level of consistency of accounting and financial information presented in the financial reports disclosed by municipalities in Alagoas. To quantify the level of consistency, the indicators of the Accounting and Fiscal Information Quality Index - ICF will be analyzed, extracted from the financial reports and statements available in the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI). Descriptive statistics and exploratory analysis through graphs and tables will be used to analyze the data. The results found during the research show that the vast majority of municipalities in Alagoas achieved an accuracy rate of ICF points above 0.5 percentage points. The alagoan agreste region performed the best, surpassing 0.9 points, outperforming all others, with Arapiraca standing out as the leading municipality. However, Traipu, also in the agreste region, was in the last position, indicating the difference in the consistency of accounting information presented by municipalities in the same mesoregion. There are divergences and inconsistencies in the accounting and fiscal information of the 102 municipalities in Alagoas. It is surprising that the capital of the state of Alagoas is not in the top position; it ranks 3rd with an accuracy rate of 0.81%, falling under concept C. Despite being the largest city in Alagoas, with an estimated population of 957,916 people (estimated population in 2022 according to IBGE), it is ranked below the second largest city, Arapiraca, with a population of 234,696 (estimated population in 2022 according to IBGE). Therefore, it is necessary for municipalities to comply with and follow the current regulations in the country to achieve an adequate level of standardization nationwide, especially in the state of Alagoas.