Government functions and personnel expenses control in Ceará municipalities

• Autor(a) principal: Freire Filho, Raimundo
• Data de Publicação: 2022
• 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/760
• topic: gastos com pessoal; funções de governo; Lei de Responsabilidade Fiscal – LRF; dados em painel; personnel expenses; government functions; Fiscal Responsibility Law – LRF; panel data

Personnel Expenses (GP) consume the largest portion of municipal public resources, reaching an average of 54.98% of the Net Current Revenue (RCL) of Ceará state municipalities in 2018. This paper presents an analysis of the Government Functions on the Personnel Expenses/Net Current Revenue (GP/RCL) indicator, provided in the Fiscal Responsibility Law (LRF). Based on the estimation of a regression model with panel data of fixed effects for the period 2008 to 2018, a statistical significance was observed for the GP/RCL indicator for expenses with Legislative, Health, Education and Social Security, with positive impact, and for expenses with Culture, Transport and Special Charges, with negative impact. The segregation of municipalities by population size showed enriching results for the analysis. The legislative function revealed the greatest impact (2.075*), indicating that the increase in this expenditure results in strong increases in the personnel expenses of the municipalities, especially those with more than 50.000 inhabitants.