Finanças Públicas Municipais de Ipameri/Go (2019-2022): Teoria, Modelo e Evidências Recentes

Abstract

This study aims to analyze the financial situation of the municipality of Ipameri/GO from 2019 to 2022, considering the composition of revenues and the importance of intergovernmental transfers for municipalities. The study advanced in evaluating and classifying Ipameri's financial structure, based on the methodology developed by Piorski (2020), with the aim of proposing a new classification of financial structures for municipalities, given that Ipameri's accounting situation was not covered in the original proposal. Data from Ipameri's balance sheet were used to calculate financial indicators. The results demonstrate that the municipality moved from a situation of fragility to conjunctural stability. In 2019 and 2020, the municipality showed signs of financial fragility, with high working capital needs and low treasury. In 2021, Ipameri experienced fiscal fragility. By 2022, the municipality entered a transitional phase towards public account stability, characterized by improvements in resource accumulation but with challenges in liquidity management. Consequently, Ipameri achieved a level of conjunctural stability according to the new proposed classification and began adopting new strategies for managing its financial resources to advance towards financial stability, with the goal of recovering its investment capacity and providing quality services to the community.