We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
THE BUDGETARY, FINANCIAL AND HERITAGE PERFORMANCE OF THE MUNICIPALITY OF SÃO FRANCISCO DO CONDE / BA: AN ANALYSIS ON THE SUSTAINABILITY OF MUNICIPAL ACCOUNTS.
- Authors
Mesquita da Silva, Jayne
- Abstract
The analysis of the budgetary, patrimonial and fiscal performance of public entities, through accounting and fiscal statement analysis techniques, is an essential tool for good fiscal and budget management. In 2011, STN chose the municipality of São Francisco do Conde as a pilot municipality in the implementation of international accounting rules. Considering this municipal context as a favorable scenario for a good performance of public accounts, this paper sought to analyze the performance of the finances of São Francisco do Conde between 2015 and 2019. Satisfactory budget management was identified in the municipality, balanced asset management, but with the need for action to avoid imbalances, and poor fiscal management, with insufficient cash, accumulation of obligations, and lack of control over municipal revenues, with high dependence on other entities, evidencing a worrying panorama regarding fiscal sustainability.
- Subjects
BUDGET management; MUNICIPAL accounting; SUSTAINABILITY
- Publication
Cadernos de Finanças Públicas, 2022, Vol 22, Issue 2, p2
- ISSN
1806-8944
- Publication type
Article