Estudo do nível de Suplementação Orçamentária do Estado do Piauí: Uma análise do Período de 2020 a 2024.

Abstract

This study aims to analyze budget supplementation in the State of Piauí between 2020 and 2024, focusing on its representativeness in both planning and execution of the state public budget. The research adopts the case study method, with a qualitative and quantitative approach, based on documentary analysis of official sources, especially the General Balance Reports of the State, available on the SEFAZ-PI portal. The methodology is descriptive and analytical, seeking to understand not only the amounts supplemented, but also the motivations, funding sources, beneficiary agencies, and implications for the efficiency of public planning. Data were organized in spreadsheets and analyzed using graphs and comparative indicators. The results show that additional appropriations have assumed a structural role in the state's budget execution, with supplementation rates exceeding 70% of the initial allocation in 2023 and 2024. A significant concentration of supplementations was identified in essential areas such as health, education, social security, and infrastructure, revealing both the priority of these functions and weaknesses in initial planning. The comparative analysis between authorized and executed expenditure showed that in all analyzed years, more than 50% of total executed expenditures originated from additional credits. The most used sources were budget reallocation, financial surplus, and revenue surplus, as provided for in Federal Law No. 4,320/1964. It is concluded that although additional credits are legal and necessary fiscal management tools, their excessive use compromises budget predictability, transparency, and social control. The study points to the need for improvements in the preparation of the Annual Budget Law, greater rigor in revenue and expenditure estimates, and the strengthening of the role of the Legislature and oversight bodies. Comparative studies with other states are also recommended to broaden the understanding of regional supplementation patterns and the challenges of subnational budget management.