Accounting Balance Matrix: An Assessment of the National Situation in Brazil

Antônio Pereira de Oliveira; Carlos Alberto Mirez Tarrillo; Alan da Silva Oliveira; Bruno Francisco Silva; Nathalia Stockler Fialho Soares

Antônio Pereira de Oliveira Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0003-1984-5508
Carlos Alberto Mirez Tarrillo Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0003-3024-915X
Alan da Silva Oliveira Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0003-1181-8054
Bruno Francisco Silva Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0002-1303-4563
Nathalia Stockler Fialho Soares Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) https://orcid.org/0000-0002-9667-3060

Keywords: Public finance, Accounting balances matrix, Public management, Municipalities

Abstract

The Accounting Balances matrix was prepared in 2017, coming into force in 2018 for the Federal Union, States and Federal District. This article analyzes the situation of Brazilian municipalities in relation to the sending of accounting, tax and budgetary information through the layout defined for the Accounting Balance Matrix. Accountability is mandatory for all federal entities: Union, States, Federal District and Municipalities, being forwarded to the National Treasury Secretariat (NTS). The justification for this research is due to the fact that the non-delivery of the matrix would imply responsibilities and penalties, such as the blocking of resources for the municipality, besides being a relevant theme in the control of public accounts. It can be observed that, given the percentages presented, there is a default among the municipalities of the federation in general. The results show a situation of imbalance between the municipalities of the federation and those that performed (or not) the accountability of the Accounting Balance Matrix.