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São Gonçalo is the second best municipality of Brazil in fiscal management

The municipality was the only one to win the label of excellence with 0,8753 points.

According to the Federation of Industries of Rio de Janeiro, São Gonçalo do Amarante has a flourishing economy and good resources management (Photo: Helene Santos)

The fiscal situation of São Gonçalo do Amarante was considered excellent in a study prepared by the Federation of Industries of the State of Rio de Janeiro (FIRJAN). The result left the municipality in second place in the national ranking published yesterday (10) by the agency.

The Firjan Index of Fiscal Management (IFGF) consists of five indicators: Own Revenue, Personnel Expenses, Investments, Liquidity and Debt Cost. According to Firjan, the figures are based on the official data of 2016 declared by the municipalities to the National Treasury Secretariat (STN).

The aim of the Federation study is to evaluate how the taxes paid by the community are administered, since municipal governments are responsible for managing a quarter of the Brazilian tax burden, that is, more than R $ 461 billion, an amount that exceeds the budget of the sector public of Argentina and Uruguay. The Index ranges from 0 to 1 point, and the closer to 1, the better the fiscal situation. Each of them is classified as A (Management of Excellence, with results higher than 0.8 points), B (Good Management, between 0.8 and 0.6 points), C (Difficult Management, between 0.6 and 0.4 point) or D (Management in Critical situation, less than 0.4 point). According to the survey, only São Gonçalo do Amarante has excellence management in Ceará. Nineteen municipalities (11.4%) had good management in the State, while 77 (46.4%) had a critical situation and 69 (41.6%) were difficult. The state average was below the national average in all indicators evaluated by the Index.

This edition of the IFGF analyzed the accounts of 166 of the 184 municipalities of Ceará, where 95.6% of the population live (8.6 million people). Until July 3, 2017, data from 18 cities were not available in the STN database or were inconsistent. The study reinforces that the Industrial and Port Complex of Pecém, located in São Gonçalo, helped in the classification.


In addition to São Gonçalo do Amarante, first in the state and second in the national ranking with 0.8753 point, Ceará has three other municipalities among the 100 highest results in the country: Itaitinga (0.7555), Parambu (0.7479) and Fortim (0.7205). Complement the list of the ten best results the capital Fortaleza (0.7039), followed by Icapuí (0.6962); Horizon (0.6758); Alto Santo (0.6648); Viçosa do Ceará (0.6626) and Solonópole (0.6572), tenth placed in the State.

Fourth in the ranking of the Brazilian capitals, Fortaleza had a -3.8% drop in the overall IFGF compared to 2015. Together with the capital, four other cities make up the group that corresponds to 40.9% of the population of Ceará: Caucaia, Juazeiro of the North, Maracanaú and Sobral. Among them, the improvement of the financial planning was widespread. Juazeiro do Norte was the municipality with the highest overall increase (11.1%) of the group.


According to the survey, the fiscal management of 88.5% of the municipalities of Ceará is difficult or critical. The low capacity to generate own revenues, the lack of cash resources to cover accumulated remnants in the year and the high commitment of the budget to personnel expenses are the main indicators that influence this result.

Among the ten worst results of the State, all received zero in Liquidity and nine in Personal Expenses. The group consists of Porteiras (0,1771), Quixadá (0,1615), Chaval (0,1578), Magdalena (0,1540), Nova Russas (0,1478), Paramoti (0,1466), Ibaretama ( 0.1400), Baturité (0.1326), Forquilha (0.1277) and Limoeiro do Norte (0.1155), last placed in the State.

Balanced Cash

In the general ranking, the municipality of Gavião Peixoto, in São Paulo, presents the country’s best result. Next are the cities of. SC), Niterói (RJ), Cláudia (MT), Indaiatuba (SP), São Sebastião (SP) and Ilhabela (SP).

According to the coordinator of Economic Studies of Firjan, Jonathas Costa, all municipalities have in common a flourishing economy and good management of resources. "They spend little on staff (in relation to the budget), invest a lot and have a balanced cash", he points out.

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