Despesas de exercícios anteriores como instrumento de gestão orçamentária : limites legais e riscos à transparência fiscal. um estudo de caso do instituto de assistência à saúde dos servidores do distrito federal - inas/df

Abstract

The modernization of Public Sector Accounting in Brazil, driven by the convergence with international governmental accounting standards, has shifted the focus of public financial management from a strictly budgetary approach toward a patrimonial perspective based on the accrual principle. In this context, Prior-Year Expenditures (Despesas de Exercícios Anteriores – DEA), established under Article 37 of Law No. 4,320/1964, constitute an exceptional mechanism for settling obligations not processed within their original fiscal year. However, their recurrent use may compromise fiscal transparency and the reliability of public financial statements. This study analyzes the role of DEA as a budgetary management instrument in the Institute of Health Assistance for Civil Servants of the Federal District (INAS), the public entity responsible for managing the GDF SAÚDE health plan. The research adopts a mixed methodological approach, combining documentary analysis and a case study based on budgetary, accounting, and institutional data covering the period from 2020 to 2025. The findings reveal a significant mismatch between the initial budget appropriations established in the annual budget laws and the updated authorized appropriations during the fiscal year, a phenomenon associated with the rapid expansion of the plan’s beneficiary base and the inherent uncertainty of healthcare demand. The analysis also indicates a substantial increase in DEA over the period, reaching a considerable share of both the authorized budget and the actual revenue, thereby reducing the managerial flexibility of the current budget and signaling weaknesses in fiscal planning. As a mitigation strategy, the study examines the implementation of individualized budget ceilings for accredited healthcare providers within the contracting model of the service network, interpreting this mechanism as a fiscal governance and micro-budgetary control tool. The study concludes that the adoption of such financial limits can enhance expenditure predictability, reduce the risk of fiscal liabilities, and strengthen transparency in the management of the public health plan for civil servants in the Federal District.