Solvência orçamentária do município de Belém do Brejo do Cruz/PB: uma análise comparativa com municípios similares

Public policies formulated by managers are implemented through balance and firmness in budget execution. In times of financial crisis, these means become even more relevant. The objective of this study is to analyze the budgetary solvency of the municipality of Belém do Brejo do Cruz/PB over time and compare it with that of similar municipalities. 135 municipalities in Paraíba (reference group) were selected, according to size, to compose a sample of similar municipalities, and accounting data from the Brazilian Public Sector Accounting and Fiscal Information System (Siconfi) was collected from 2018 to 2022), in order to carry out the analysis using the Lima and Diniz (2016) model. Vertical and horizontal analyses were carried out to verify the representativeness and evolution of revenue and expenditure in the municipality of Belém do Brejo do Cruz. The reference group was analyzed using descriptive statistics. The municipality's budget solvency indicators were calculated and compared with the reference group using the Location Quotient. The results indicate that the municipality is highly dependent on transfers from higher governments, which influences the increase in current revenue. The main expenses are personnel, social security contributions and other current expenses. The municipality presented insufficient revenue and expenditure savings in all years analyzed, and ran a deficit in two years of the series studied. It is suggested that studies be expanded to include analyses of cash solvency, debt, and social and economic indicators.