The significance of expenses with court rulings in the budget of the State of Santa Catarina between 2020 and 2023

The objective of this research is to analyze how expenses with court rulings have evolved and been expressed in the budget execution of the State of Santa Catarina between 2020 and 2023. The study considered the item of expense element 91 “Court rulings”. Regarding the approach, the research is characterized as mixed, as it uses qualitative and quantitative data. Regarding the nature, the research is applied, and regarding the objectives, it is characterized as a descriptive analysis. The public entity studied was the State of Santa Catarina, and the data collection refers to the years 2020 to 2023. The results presented were generated from the analysis of comparative budget forecast and execution, in the statements available by the State via the internet. From this, it was possible to analyze, in the defined horizon, under the budgetary approach, that expenses with the referred element have had a gradual evolution, being more mitigating in the year 2023. However, with the increase in the number of expenses related to this element, the Net Current Revenue also increased in the year 2023, thus generating a balanced management in relation to the state's economy.