Análise dos indicadores financeiros e atuariais: um estudo no GOIANIAPREV

Abstract

The general objective of this work was to present the actuarial and financial situation of GOIANIAPREV, the RPPS of the municipality of Goiânia, from 2020 to 2023, through economic, financial and current indicators. A survey of primary and secondary data was carried out, where information was collected from the accounting statements of GOIANIAPREV (Social Security Institute for Employees of the Municipality of Goiânia), as well as others such as: financial balance sheet, comparison of budgeted revenue with that collected, comparison of authorized expenses incurred, Corporate Management Report, Annual Actuarial Valuation Report, Actuarial Valuation Results Statement (DRAA) of CADPREV and the Annual Budget Law (LOA) of 2024, which presented the complete statement of consolidated Net Current Revenue for the period from 2020 to 2023. The results found indicate that the current financial and operational situation of the RPPS in the municipality of Goiânia is worrying, considering that the Institute, in the applied period, presented a financial and operational deficit. The occurrence of this imbalance ends up interfering with the financial sustainability of the social security entity and revealing the need for financial transport to cover this deficit and reward alternatives to combat the negative balance of the social security fund in the municipality of Goiânia.