Institutional control of public expenditure: a study of the Court of Accounts of the Federal District on the supervision of public expenditure on public servants

• Autor(a) principal: Costa, Abimael de Jesus Barros
• Data de Publicação: 2019
• Outros Autores: Arraes, Jeremias Pereira da Silva, de Alcântara, Lucas Teles
• 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/471
• topic: Controle Externo. Despesa com Pessoal. Lei de Responsabilidade Fiscal.; External Control. Personnel Expenses. Fiscal Responsibility Law.

This is a case study that describes the performance of the Federal District Court of Accounts (TCDF) in the supervision of personnel expenses. The evolution of the expenditure with personnel of the DF from 2001 and 2016 is presented as well as the performance of the TCDF according to the requirements of the Brazilian Law on Fiscal Responsibility (LRF). Documentary analysis of the Fiscal Management Report (RGF) and the decisions of TCDF regarding personnel expenses were conducted. The methodological procedures used are descriptive statistics and content analysis of the data collected. From the data obtained, it was possible to conclude that since 2015, the GDF has extrapolated the limits of the LRF, exceeding the alert limit and the maximum limit established by law. The situation remained the same until the first four months of 2017. It was concluded that the TCDF acted as required by the LRF in all years that the DF has failed to comply with the RFL; thus, proving the exercise of institutional control, as determined by the Brazilian Federal Constitution. The findings of this study are related to the study of Dias (2009) and the LRF designed the rite and the actors responsible for the execution, accountability and supervision of personnel expenses. In the case of DF, as described in this study, the TCDF acted in accordance with the provisions of the LRF, alerting administrators when the limits of the RFL were compromised and about the implications of institutional and personal sanctions.