Social control of the obligations of government agencies: analysis of the statement of cash flows.
Name: GABRIELA JUSTO
Publication date: 11/10/2017
Examining board:
Name |
Role |
|---|---|
| MARILENE OLIVIER FERREIRA DE OLIVEIRA | Internal Examiner * |
Summary: The purpose of this study was to evaluate the cash results of the States, the Federal Government and the Federal District through the information collected in the publication of the Statement of Cash Flows in the annual balance sheets between 2012 and 2015 in line with the Convergence of Accounting Applied to the Sector Public. The study contemplated two stages, one of qualitative and the other quantitative. The qualitative approach was performed by means of documentary research of the Annual Government Accounts Payments published in electronic means in the Transparency portals of the States, the Federal District and Federal Governament. The quantitative approach, the values found was worked on the basis of statistical techniques description and analysis of the financial statements, in particular the analysis of the statement of cash flows. The level of adherence of the entities to the Brazilian Accounting Standards applied to the Public Sector in relation to the publication of the Cash Flow Statements (CFS) was evaluated and the low level of adherence to the publication of the CFS in the States of the Regions, North, Northeast and Midwest. Of the entities that made their publications, the capacity to generate cash flows in relation to the maintenance obligations of the services and the need for investments was analyzed. The results show that most has difficulty to generate positive cash flows in operating activities sufficient to meet investment activities, needing to use financing to cover deficits. Finally, as the final technical product, we have an account of the cash generation situation of the Federal States, the Federal District and the Federal District, which can serve as a basis for further investigations to identify the possible causes of the cash generation difficulties encountered.
Keywords: Transparency. Disclosure. Accounting statements. Convergence. Accounting Applied to the Public Sector.
