FINANCIAL STATEMENT OF OBTAINING AND USING PUBLIC RESOURCES
Keywords:
municipalities, financial statement, obtainment of public resources, utilization of public resources, accessible vocabularyAbstract
This technological article is a qualitative research that aims to propose a model of financial reporting that synthetically informs about the obtainment and utilization of public resources by Brazilian municipalities. Annual financial reports of OECD member countries that do not adopt the IPSAS, for preparing their financial statements were researched in order to identify best practices in disclosing accounting information regarding the obtainment and utilization of public resources. The research revealed that there are various types of classifications, but the most common one is where expenses are disclosed in groups of operational expenses, transfers, and financial expenses. The proposed model for the demonstration of the obtainment and utilization of public resources was developed by adopting the requirements of (i) using a vocabulary accessible to the general public outside of accounting and (ii) disclosing revenues and expenses in groups that clearly express how resources were obtained and used.
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