Analysis of personnel expenses of the municipalities of Serra da Ibiapaba

• Autor(a) principal: de Aguiar Santos, Maria Elenice
• Data de Publicação: 2023
• Outros Autores: Rodrigues Júnior, Manuel Salgueiro
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/846
• topic: Lei Responsabilidade Fiscal; despesa com pessoal; gastos públicos; ciclos políticos; Tax Responsibility Law; personnel expenses; public spending; political cycles

The Fiscal Responsibility Law is one of the main sources of regulation of public finances in Brazil, directed to liability in fiscal management, establishing limits for the public spending, especially expenditures on personnel, that compromises much of the Net Current Revenue, and it is relevant for the government to be aware of the behavior of personnel expenses over the years, as it assists in the planning of actions that best meet the interests of society. In addition, this study will enable citizens to better understand the importance of the Fiscal Responsibility Law and compliance with compliance contributes to a more effective, responsible and transparent management. Thus, the objective of this work is to analyze the behavior of personnel expenses of the Executive Powers of the municipalities of Serra da Ibiapaba in the period from 2013 to 2021. For this, a descriptive research was carried out, analyzing the expenses with personnel and verifying compliance or not with the limits set out in the Fiscal Responsibility Law. The results indicated that all municipalities exceeded any of the limits defined in this law, but the municipalities of Ipu, São Benedito and Viçosa do Ceará did not reach the maximum limit, in any of the exercises analyzed. Moreover, higher personnel spending was also observed during electoral periods, corroborating the theory of political cycles.