Indicadores do setor público: uma análise da região Norte do Brasil no periodo da pandemia

Abstract

This work aims to address a key issue by providing a comprehensive overview of the main economic and financial indicators used to evaluate the financial statements of the states in the Northern Region of Brazil. The general objective of the work was to describe an overview of the financial health of these states while, secondarily, also assessing what the impacts of the pandemic have been on the states' public accounts. To this end, financial statements for the years 2018 and 2019 - prior to the COVID-19 pandemic - and 2020 and 2021 - during the height of the pandemic period - were analyzed. To carry out the research, the financial statements of the public entities and the reports of their respective Courts of Auditors were analyzed. The balance sheets of the state governments of the Northern Region were examined to obtain the necessary information for a case study exploring the field of research. The study concludes that, despite the difficulties presented by the Brazilian economy throughout the period of the new Coronavirus pandemic, the states of the Northern region maintained a good financial balance, with the states of Amazonas and Rondônia standing out. The study shows how indicators can be positive tools for analyzing public accounts, but they cannot be taken as the only tools for this analysis. Further studies are needed to understand the real causes of the problems encountered, and how the pandemic has directly impacted public accounts. Among the limitations of this study, it is important to note that it was not possible to find complete data on the budget execution of the states of Roraima and Tocantins through their transparency portals, which were inaccessible or had corrupted files.