Análise dos resultados contábeis orçamentário e patrimonial dos estados e do Distrito Federal

Abstract

Considering the relevance of budgetary and patrimonial regimes applied to the public sector, the present study aims to analyze the behavior of accounting results, both budgetary and patrimonial in nature, in the federal units of the States and the Federal District. Regarding the research objectives, it falls into the category of descriptive research. In terms of methodological procedures, the research encompasses data collection and document analysis. In terms of methodological approach, the research is classified as quantitative. The research scope includes the 27 federal units, covering the fiscal years from 2018 to 2021. The results reveal that, on average, there was a slight balance between budgetary planning and outcomes, with most states managing to maintain consistent budget surpluses. However, when considering budgetary and patrimonial perspectives, significant differences were observed, indicating challenges in reconciling these accounting regimes. Overall, the analysis suggests that public financial management still faces obstacles in achieving harmony between budgetary and patrimonial regimes. This underscores the need for more effective strategies to overcome these challenges and ensure more robust and transparent financial management by the States and the Federal District. This study contributes to understanding these issues and provides insights for more informed decision-making and public policies in this area.