Análise dos balanços orçamentários por meio de quocientes: um estudo nos municípios do Rio Grande do Sul no ano de 2016

Abstract

The main objective of this study was to evaluate and analyze the budget implementation quotients of the municipalities of Rio Grande do Sul, in the year 2016. In order to achieve the general objective, the following objectives were: (a) to identify the mesoregions and microregions Of the State of Rio Grande do Sul; (B) verify the municipalities of each micro-region with the highest Gross Domestic Product (GDP); (C) to prepare the budget balance sheets, included in the Budget Execution Summary Report (RREO) of each municipality for the year 2016; (D) calculate the quotients: Revenue Execution Quotient (QER), Expenditure Execution Quotient (QED) and Budget Outcome Quotient (QRO) of each municipality, based on the Manual of Accounting Applied to the Public Sector (MCASP); And, finally, (e) to compare the results achieved by the municipalities in the selected quotients. Regarding the methodological aspects, this study is classified as a deductive, quantitative and descriptive approach, using the technical procedure of documentary analysis. The results show that capital income influences the Revenue Execution Quotient both positively and negatively, while the Expenditure Execution Quotient is influenced by the low execution of investments, which entails a saving of budget expenditure. It was also verified that the great majority of the analyzed municipalities obtained a surplus, which means that the realized revenues were higher than the committed expenses, with emphasis in the municipalities of Jaguarão, Triunfo and Horizontina, being those that presented the highest indexes in Quocient Of the Budget Outcome.