BUDGET SOLVENCY OF THE MUNICIPALITY OF GOIÂNIA (2014-2023): EVALUATION OF BUDGET BALANCE AND PERFORMANCE OF FORECASTING AND EXECUTION

Abstract

This article aims to evaluate the budget solvency of the Municipality of Goiânia in the period from 2014 to 2023, based on the analysis of the balance between the forecast and execution of revenues and expenses. The research was motivated by the need to understand the fiscal sustainability of the municipality and identify the main challenges faced in financial management. Using data from the Financial Statements Applied to the Public Sector (DCASP) and applying indicators from Lima and Diniz (2016), the research adopts a quantitative approach, with an emphasis on comparative financial analysis. Revenue and expenditure indicators were analyzed, such as collection performance, efficiency in collection and degree of coverage of additional credits. The results point to a good budget execution in current expenses and high efficiency in collection, but also reveal challenges related to the diversification of revenues and difficulties in covering additional credits. It concludes that adjustments in planning and greater fiscal flexibility are necessary to face future economic challenges and ensure long-term fiscal sustainability.