Aplicação de Indicadores Financeiros e Orçamentários em Municípios do Ranking do ICF 2021

Abstract

This research sought to analyze the indices of financial and budgetary indicators applied in the Financial Statements, for the years 2018, 2019 and 2020, of the municipalities that obtained the best classification in the ICF 2021 Ranking. In which the topics developed were Financial Statements and Financial and Budgetary Indicators. It is defined as applied research, of a descriptive and quantitative nature, this research was prepared through the subsequent Statements: Balance Sheet of the Annual Balance Sheet; and Budget Balance of the Budget Execution Summary Report for the 6th two months. In which the collected data were analyzed through interpretative analysis and descriptive statistics. The results reveal that the municipalities are competent to carry out their short and long term obligations, with liquidity in the results, they also have low dependence on third party capital to generate resources and a good financial situation, with regard to the Balance Sheet indicators. They present excess revenue and some of them had insufficient revenue, in opening additional credits and savings in the execution of expenditure, in addition, they obtained a positive balance sheet, with regard to the Budgetary Balance Sheet indicators. The municipalities studied showed a certain evolution over the years, and also, a notable fiscal responsibility in the financial management of the entities, thus clarifying the reason why they are present in the Accounting and Fiscal Quality Ranking (ICF).