Análise dos balanços orçamentários da união referente aos anos de 2004, 2005 e 2006

Abstract

This paper has as purpose to analyze the evolution of the revenues and expenditures and to verify the existent discrepancies between what had been budgeted and executed in the Budgetary Balance Sheets of the Union, which was predicted in the Law of Fiscal Responsibility, regarding the financial exercises of 2004, 2005 and 2006. In order to enable this analysis, a detailed study of the structure and the elements that constitute the Budgetary Balance Sheets of the Union, predicted in the Law of Fiscal Responsibility, was done, as well as the list of the concepts and methods used for analyzing the accounting records. The analysis of the evolution was made through the horizontal analysis together with the vertical analysis. Several indexes were applied for the verification of the existent discrepancies between what was accomplished in relation to the predicted revenues and what was liquidated in relation to the fixed expenditures. In the end, it was concluded that the evolution of the current revenues was smaller in relation to the evolution of the current expenditures. The same didn't hold true for the capital revenues, which demonstrated a larger growth than the capital expenditures. With regards to the verification of the discrepancies between the budget and the execution, great divergences were found, which show flaws in the budget. The paper is divided into five chapters as follows: introduction, bibliographical review, methodology, analysis and discussion of results, and conclusion.