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The&nbsp;financial statement notes contribute to public accounts' transparency and the&nbsp;instrumentalization of social control, although they are frequently absent from public sector financial statements. In this context, this study's objective was&nbsp;to present the structure of notes to public sector financial statements,&nbsp;nonexistent until then, in the Brazilian setting, which would contribute to the&nbsp;improvement of this context. The structure was developed according to the&nbsp;recommendations in the wording of the Brazilian Accounting Standards. The&nbsp;results of this work provide public accountants with a reference structure of&nbsp;notes to public sector financial statements, contributing to a greater&nbsp;understanding and transparency of accounting rendering by users of accounting&nbsp;information, control bodies, and society.

NCAF.2021.05.01.pdf

Original Research 

NCAF.2021.05.01.xml

Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control

This study aimed to identify the factors that lead to the indebtedness of the municipalities of Maranhão. The study covers the years 2014-2016. Economic methods with panel data and socioeconomic variables were used: municipal GDP per capita, FIRJAN tax management index (IFGF), and level of education of the public manager. In the results, it was possible to observe that the budget revenue forecast error positively affects the 1% level of debt significance in the year, which means implications for one unit of Real (BRL) of budget revenue, incorrectly predicted in the LOAs of the municipalities Maranhão, leads to an increase between BRL 0.49 and BRL 0.62, in the debt of the relevant financial year. As variables such as GDP per capita, the IFGF and the dummies and the level of education were not statistically significant to explain the increase in debt, allowing to deduce the forecast error (planning) of budget revenue by itself, it is an important determinant that contributes, with high statistical significance, which impacts on the increase of the indebtedness of the municipalities of Maranhão.

Budget Revenue Forecasts, Errors and Impact on the Indebtedness of the Municipalities of Maranhão

NCAF.2020.04.04.xml

This study aimed to&nbsp;propose a structure that makes it possible to highlight budget expenditures&nbsp;with children&rsquo;s education students. The methodology used was descriptive, with&nbsp;qualitative data and obtaining the bibliographical and documentary data. The&nbsp;secondary data were obtained through the Information System on Public Budgets&nbsp;in Education (ISPBE) and School Census. Both made available by the National&nbsp;Fund for Education Development (NFED), with 137 municipalities in Mato Grosso&nbsp;that reported information to ISPBE the financial year 2015. The results suggest&nbsp;that it is possible to improve the legal, managerial, and social control of&nbsp;information, starting with the budget structure, using resources already&nbsp;existing in the municipalities. The contribution of the research is to suggest&nbsp;the mandatory inclusion of expense finder in the draft legislation that is&nbsp;going through the process in the National Congress, replacing the text of Law&nbsp;4.320/64, which will bring greater security and reliability of the information&nbsp;declared to the ISPBE, besides evidencing how much in fact it invests in&nbsp;education in the country, especially in child education and also to improve&nbsp;transparency and fight against corruption.

sem.2020.06.02.pdf

sem.2020.06.02.xml

Public Budget in Early Childhood Education: A Proposal for Evidence of Expenses with Students Attended in the Municipalities of Mato Grosso State