Análise por quocientes dos balanços orçamentários estaduais

Abstract

This work aims at classifying the Brazilian States through the calculation and comparison of the execution quotients and the budgetary result. Though this classification it is intended to stimulate the interest of the population in the fourth phase of the budget and on its evaluation, contributing, thus, to the transparency of the public accounts. In order to obtain the results, it were applied the quotients of execution of the income and expenses and the budget result presented in the Manual of Accounting applied to the Public Sector about the budget balance of the states presented in the attachment Budget Execution Summary Report I. The results show a discrepancy in effectuation the of capital receipts, which partially explains the low execution of the capital expenditure. The states that presented the best results were Amazonas and São Paulo, while the worst rates were observed in Roraima.