Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará

Detalhes bibliográficos
Autor(a) principal: Bezerra Rocha, Bárbara
Data de Publicação: 2022
Outros Autores: Saraiva, Nirleide, Moreira, Denise, Barrozo, Luziberto
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/740
Resumo: This study aims to verify the impact of Complementary Law (LC) No. 173 on personnel expenses in the State of Ceará, in 2020, considering the limitations brought by this legislation, which partially amends the Fiscal Responsibility Law (LRF ) during the period of public calamity. The research is classified as descriptive and quantitative-qualitative, and regarding its procedures, as documentary. Data collection was carried out through the analysis of the Fiscal Management Report (RGF) of the last four months of 2020. For the purposes of analysis and comparison, in order to achieve the specific objectives of the research, the RGFs of the 2017 fiscal years were also examined, 2018 and 2019, available on the State Executive Branch's Transparency Portal, as well as the State General Balance Sheet Reports. It was found in the results that, despite the adverse pandemic scenario, the State of Ceará managed to stay within the legal limit established by the Fiscal Responsibility Law and presented the percentage of Personnel Expenditure, in 2020, below the maximum, prudential and alert from the LRF. In addition, it was shown that LC 173 impacted the total amount of Personnel Expenses for the last fiscal year, since the total amount of expenditure on active personnel suffered a reduction, mainly caused by the low number of appointments of new employees in the period.
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spelling Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of CearáImpactos de la Ley Complementaria No. 173/2020 sobre Gastos de Personal del Estado de CearáImpacts de la loi complémentaire n° 173/2020 sur les dépenses de personnel de l'État du CearáGastos com pessoal e a Lei de Responsabilidade Fiscal: aplicabilidade da Lei Complementar nº 173, de 27 de maio de 2020 no governo do estado do CearáFiscal Responsibility LawComplementary Law n. 173/2020Personnel expensesCearáLei de Responsabilidade FiscalLei Complementar n. 173/2020Gastos com pessoalCearáThis study aims to verify the impact of Complementary Law (LC) No. 173 on personnel expenses in the State of Ceará, in 2020, considering the limitations brought by this legislation, which partially amends the Fiscal Responsibility Law (LRF ) during the period of public calamity. The research is classified as descriptive and quantitative-qualitative, and regarding its procedures, as documentary. Data collection was carried out through the analysis of the Fiscal Management Report (RGF) of the last four months of 2020. For the purposes of analysis and comparison, in order to achieve the specific objectives of the research, the RGFs of the 2017 fiscal years were also examined, 2018 and 2019, available on the State Executive Branch's Transparency Portal, as well as the State General Balance Sheet Reports. It was found in the results that, despite the adverse pandemic scenario, the State of Ceará managed to stay within the legal limit established by the Fiscal Responsibility Law and presented the percentage of Personnel Expenditure, in 2020, below the maximum, prudential and alert from the LRF. In addition, it was shown that LC 173 impacted the total amount of Personnel Expenses for the last fiscal year, since the total amount of expenditure on active personnel suffered a reduction, mainly caused by the low number of appointments of new employees in the period.Cette étude vise à vérifier l'impact de la loi complémentaire (LC) n° 173 sur les dépenses de personnel dans l'État du Ceará, en 2020, compte tenu des limitations apportées par cette législation, qui modifie partiellement la loi sur la responsabilité fiscale (LRF) pendant la période de calamité publique. La recherche est classée comme descriptive et quantitative-qualitative, et en ce qui concerne ses procédures, comme documentaire. La collecte des données a été réalisée à travers l'analyse du Rapport de Gestion Fiscale (RGF) des quatre derniers mois de 2020. Aux fins d'analyse et de comparaison, afin d'atteindre les objectifs spécifiques de la recherche, les RGF des exercices 2017 ont également été examinés, 2018 et 2019, disponibles sur le portail de transparence de l'exécutif de l'État, ainsi que les rapports sur le bilan général de l'État. Il a été constaté dans les résultats que, malgré le scénario de pandémie défavorable, l'État du Ceará a réussi à rester dans la limite légale établie par la loi sur la responsabilité fiscale et a présenté le pourcentage des dépenses de personnel, en 2020, inférieur au maximum, prudentiel et d'alerte de le LRF. En outre, il a été démontré que la LC 173 a eu un impact sur le montant total des dépenses de personnel pour le dernier exercice, puisque le montant total des dépenses du personnel actif a subi une réduction, principalement causée par le faible nombre de nominations de nouveaux employés au cours de la période.Cette étude vise à vérifier l'impact de la loi complémentaire (LC) n° 173 sur les dépenses de personnel dans l'État du Ceará, en 2020, compte tenu des limitations apportées par cette législation, qui modifie partiellement la loi sur la responsabilité fiscale (LRF) pendant la période de calamité publique. La recherche est classée comme descriptive et quantitative-qualitative, et en ce qui concerne ses procédures, comme documentaire. La collecte des données a été réalisée à travers l'analyse du Rapport de Gestion Fiscale (RGF) des quatre derniers mois de 2020. Aux fins d'analyse et de comparaison, afin d'atteindre les objectifs spécifiques de la recherche, les RGF des exercices 2017 ont également été examinés, 2018 et 2019, disponibles sur le portail de transparence de l'exécutif de l'État, ainsi que les rapports sur le bilan général de l'État. Il a été constaté dans les résultats que, malgré le scénario de pandémie défavorable, l'État du Ceará a réussi à rester dans la limite légale établie par la loi sur la responsabilité fiscale et a présenté le pourcentage des dépenses de personnel, en 2020, inférieur au maximum, prudentiel et d'alerte de le LRF. En outre, il a été démontré que la LC 173 a eu un impact sur le montant total des dépenses de personnel pour le dernier exercice, puisque le montant total des dépenses du personnel actif a subi une réduction, principalement causée par le faible nombre de nominations de nouveaux employés au cours de la période.Este estudo tem como objetivo verificar o impacto da Lei Complementar (LC) n° 173 nos gastos com pessoal do Estado do Ceará, no ano de 2020, considerando as limitações trazidas por essa legislação, a qual altera parcialmente a Lei de Responsabilidade Fiscal (LRF) durante o período de calamidade pública. A pesquisa é classificada como descritiva e quantitativa-qualitativa, e quanto aos seus procedimentos, como documental. A coleta de dados foi realizada por meio da análise do Relatório de Gestão Fiscal (RGF) do último quadrimestre de 2020. Para fins de análise e comparação, visando a alcançar os objetivos específicos da pesquisa, foram examinados também os RGF’s dos exercícios de 2017, 2018 e 2019, disponíveis no Portal da Transparência do Poder Executivo do Estado, assim como os Relatórios de Balanço Geral do Estado. Constatou-se nos resultados que, apesar do cenário adverso de pandemia, o Estado do Ceará conseguiu ficar dentro do limite legal estabelecido pela Lei de Responsabilidade Fiscal e apresentou o percentual de Despesa com Pessoal, em 2020, abaixo do limite máximo, prudencial e de alerta da LRF. Além disso, foi evidenciado que a LC 173 impactou no valor total da Despesa com Pessoal do último exercício, uma vez que o montante total dos gastos com pessoal ativo sofreu uma refreamento, causado principalmente pelo baixo número de nomeações de novos servidores no período.Tribunal de Contas do Estado do Ceará2022-05-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/74010.32586/rcda.v20i2.740Revista Controle - Doutrina e Artigos; v. 20 n. 2 (2022); 192-2212525-33871980-086X10.32586/rcda.v20i2reponame: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/740/579Copyright (c) 2022 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessBezerra Rocha, Bárbara Saraiva, NirleideMoreira, DeniseBarrozo, Luziberto2022-12-01T11:54:48Zoai:ojs.revistacontrole.tce.ce.gov.br:article/740Revistahttps://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:2022-12-01T11:54:48Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
Impactos de la Ley Complementaria No. 173/2020 sobre Gastos de Personal del Estado de Ceará
Impacts de la loi complémentaire n° 173/2020 sur les dépenses de personnel de l'État du Ceará
Gastos com pessoal e a Lei de Responsabilidade Fiscal: aplicabilidade da Lei Complementar nº 173, de 27 de maio de 2020 no governo do estado do Ceará
title Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
spellingShingle Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
Bezerra Rocha, Bárbara
Fiscal Responsibility Law
Complementary Law n. 173/2020
Personnel expenses
Ceará
Lei de Responsabilidade Fiscal
Lei Complementar n. 173/2020
Gastos com pessoal
Ceará
title_short Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
title_full Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
title_fullStr Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
title_full_unstemmed Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
title_sort Impacts of Complementary Law No. 173/2020 on Personnel Expenses of the State of Ceará
author Bezerra Rocha, Bárbara
author_facet Bezerra Rocha, Bárbara
Saraiva, Nirleide
Moreira, Denise
Barrozo, Luziberto
author_role author
author2 Saraiva, Nirleide
Moreira, Denise
Barrozo, Luziberto
author2_role author
author
author
dc.contributor.author.fl_str_mv Bezerra Rocha, Bárbara
Saraiva, Nirleide
Moreira, Denise
Barrozo, Luziberto
dc.subject.por.fl_str_mv Fiscal Responsibility Law
Complementary Law n. 173/2020
Personnel expenses
Ceará
Lei de Responsabilidade Fiscal
Lei Complementar n. 173/2020
Gastos com pessoal
Ceará
topic Fiscal Responsibility Law
Complementary Law n. 173/2020
Personnel expenses
Ceará
Lei de Responsabilidade Fiscal
Lei Complementar n. 173/2020
Gastos com pessoal
Ceará
description This study aims to verify the impact of Complementary Law (LC) No. 173 on personnel expenses in the State of Ceará, in 2020, considering the limitations brought by this legislation, which partially amends the Fiscal Responsibility Law (LRF ) during the period of public calamity. The research is classified as descriptive and quantitative-qualitative, and regarding its procedures, as documentary. Data collection was carried out through the analysis of the Fiscal Management Report (RGF) of the last four months of 2020. For the purposes of analysis and comparison, in order to achieve the specific objectives of the research, the RGFs of the 2017 fiscal years were also examined, 2018 and 2019, available on the State Executive Branch's Transparency Portal, as well as the State General Balance Sheet Reports. It was found in the results that, despite the adverse pandemic scenario, the State of Ceará managed to stay within the legal limit established by the Fiscal Responsibility Law and presented the percentage of Personnel Expenditure, in 2020, below the maximum, prudential and alert from the LRF. In addition, it was shown that LC 173 impacted the total amount of Personnel Expenses for the last fiscal year, since the total amount of expenditure on active personnel suffered a reduction, mainly caused by the low number of appointments of new employees in the period.
publishDate 2022
dc.date.none.fl_str_mv 2022-05-23
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/740
10.32586/rcda.v20i2.740
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/740
identifier_str_mv 10.32586/rcda.v20i2.740
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/740/579
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/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. 20 n. 2 (2022); 192-221
2525-3387
1980-086X
10.32586/rcda.v20i2
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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