Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic

Detalhes bibliográficos
Autor(a) principal: Costa Bayde, Livia
Data de Publicação: 2022
Outros Autores: Saraiva Coelho, Nirleide, de Aguiar Guedes, Francisca Yasmin
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/785
Resumo: The Fiscal Responsibility Law (LRF) represented a milestone in public finances in Brazil, as it brought changes in the process of organizing and planning public spending. Personnel expenses represent a large portion of the budget, and may compromise public resources destined for investments. This research aimed at analyzing the fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses in the year 2020. For this, a descriptive, qualitative research was carried out, and regarding the procedures, bibliographic and documentary. The sample consists of 160 municipalities in Ceará, highlighting the 10 best and 10 worst performances. The data were collected through the Fiscal Management Report published on the official portals of each municipality. The results revealed that the 10 best performers did not even reach the alert limit, while the 10 worst ones have already started the fiscal year under analysis, exceeding the alert, prudential and maximum limits established by the LRF. This study contributes to broaden the academic debate on the subject and is distinguished by approaching it in a pandemic context, highlighting the main penalties that excessive personnel expenses generates for the manager and public resources.
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spelling Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemicSituação fiscal dos municípios do Ceará quanto ao cumprimento dos gastos com pessoal: uma análise em meio à pandemia do Sars-Cov-2Fiscal Responsibility Lawtax management reportpersonnel expensesLei de Responsabilidade Fiscalrelatório de gestão fiscalgastos com pessoalThe Fiscal Responsibility Law (LRF) represented a milestone in public finances in Brazil, as it brought changes in the process of organizing and planning public spending. Personnel expenses represent a large portion of the budget, and may compromise public resources destined for investments. This research aimed at analyzing the fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses in the year 2020. For this, a descriptive, qualitative research was carried out, and regarding the procedures, bibliographic and documentary. The sample consists of 160 municipalities in Ceará, highlighting the 10 best and 10 worst performances. The data were collected through the Fiscal Management Report published on the official portals of each municipality. The results revealed that the 10 best performers did not even reach the alert limit, while the 10 worst ones have already started the fiscal year under analysis, exceeding the alert, prudential and maximum limits established by the LRF. This study contributes to broaden the academic debate on the subject and is distinguished by approaching it in a pandemic context, highlighting the main penalties that excessive personnel expenses generates for the manager and public resources.A Lei de Responsabilidade Fiscal (LRF) representou um marco nas finanças públicas do Brasil, visto que trouxe mudanças no processo de organização e planejamento dos gastos públicos. As despesas com pessoal representam grande parcela do orçamento, podendo comprometer os recursos públicos destinados aos investimentos. Esta pesquisa teve como objetivo analisar a situação fiscal dos municípios do Ceará quanto ao cumprimento dos gastos com pessoal no exercício de 2020. Para isso, foi realizada uma pesquisa descritiva, qualitativa e, quanto aos procedimentos, bibliográfica e documental. A amostra é composta por 160 municípios cearenses, destacando os 10 melhores e 10 piores desempenhos. Os dados foram coletados pelo Relatório de Gestão Fiscal, divulgado nos portais oficiais de cada município. Os resultados revelaram que os 10 melhores desempenhos não alcançaram sequer o limite de alerta, enquanto os 10 piores já começaram o exercício em análise, ultrapassando os limites de alerta, prudencial e máximo, estabelecidos pela LRF. Este estudo contribui para ampliar o debate acadêmico sobre o assunto e diferencia-se por abordá-lo em um contexto de pandemia, destacando as principais penalidades que o excesso de gastos com pessoal gera ao gestor e aos recursos públicos.Tribunal de Contas do Estado do Ceará2022-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/78510.32586/rcda.v21i1.785Revista Controle - Doutrina e Artigos; v. 21 n. 1 (2023); 418-4492525-33871980-086Xreponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/785/602Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessCosta Bayde, Livia Saraiva Coelho, Nirleidede Aguiar Guedes, Francisca Yasmin2022-12-02T10:48:15Zoai:ojs.revistacontrole.tce.ce.gov.br:article/785Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2022-12-02T10:48:15Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
Situação fiscal dos municípios do Ceará quanto ao cumprimento dos gastos com pessoal: uma análise em meio à pandemia do Sars-Cov-2
title Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
spellingShingle Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
Costa Bayde, Livia
Fiscal Responsibility Law
tax management report
personnel expenses
Lei de Responsabilidade Fiscal
relatório de gestão fiscal
gastos com pessoal
title_short Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
title_full Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
title_fullStr Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
title_full_unstemmed Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
title_sort Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic
author Costa Bayde, Livia
author_facet Costa Bayde, Livia
Saraiva Coelho, Nirleide
de Aguiar Guedes, Francisca Yasmin
author_role author
author2 Saraiva Coelho, Nirleide
de Aguiar Guedes, Francisca Yasmin
author2_role author
author
dc.contributor.author.fl_str_mv Costa Bayde, Livia
Saraiva Coelho, Nirleide
de Aguiar Guedes, Francisca Yasmin
dc.subject.por.fl_str_mv Fiscal Responsibility Law
tax management report
personnel expenses
Lei de Responsabilidade Fiscal
relatório de gestão fiscal
gastos com pessoal
topic Fiscal Responsibility Law
tax management report
personnel expenses
Lei de Responsabilidade Fiscal
relatório de gestão fiscal
gastos com pessoal
description The Fiscal Responsibility Law (LRF) represented a milestone in public finances in Brazil, as it brought changes in the process of organizing and planning public spending. Personnel expenses represent a large portion of the budget, and may compromise public resources destined for investments. This research aimed at analyzing the fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses in the year 2020. For this, a descriptive, qualitative research was carried out, and regarding the procedures, bibliographic and documentary. The sample consists of 160 municipalities in Ceará, highlighting the 10 best and 10 worst performances. The data were collected through the Fiscal Management Report published on the official portals of each municipality. The results revealed that the 10 best performers did not even reach the alert limit, while the 10 worst ones have already started the fiscal year under analysis, exceeding the alert, prudential and maximum limits established by the LRF. This study contributes to broaden the academic debate on the subject and is distinguished by approaching it in a pandemic context, highlighting the main penalties that excessive personnel expenses generates for the manager and public resources.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/785
10.32586/rcda.v21i1.785
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/785
identifier_str_mv 10.32586/rcda.v21i1.785
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/785/602
dc.rights.driver.fl_str_mv Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 21 n. 1 (2023); 418-449
2525-3387
1980-086X
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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