Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil
Purpose: The objective of this article is to present the reinterpretation process of the General Balance Sheet 2022 for the government of Goiás, a Federative Unit of Brazil located in the Midwest region, based on popular financial reports (PFRs). Methodology: Based on literature analysis, and in...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2025-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://www.periodicos.ufrn.br/ambiente/article/view/40761 |
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| Summary: | Purpose: The objective of this article is to present the reinterpretation process of the General Balance Sheet 2022 for the government of Goiás, a Federative Unit of Brazil located in the Midwest region, based on popular financial reports (PFRs).
Methodology: Based on literature analysis, and in conjunction with the Goiás Department of Finance and the Goiás Department of Social Communication, we reorganized the information in the General Purpose Financial Report (GPFR) into thematic areas, and highlighted the main revenue numbers collected and expenses incurred. We used the Canva® Platform to prepare the Goiás Citizen Balance Sheet 2022 while integrating the essential features of the Popular Financial Reports (PFRs).
Results: The Goiás Citizen Report 2022 was developed to meet society's demands for transparency and accessibility. The financial information in this report, organized into thematic areas and consolidating relevant data, was published by the Goiás State Secretariat of Economy, and was widely distributed throughout the country, which included websites, radio and television.
Study Contributions: Literature describes PFRs as a path to transparency, accessibility and understanding of government financial reports, which can contribute to more effective citizen participation in social control.
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| ISSN: | 2176-9036 |