Fiscal Responsibility: Analysis of personnel expenditure on Executive branch in the cities of the Metropolitan Region of Fortaleza

• Autor(a) principal: dos Santos Avelino, Vanessa
• Data de Publicação: 2021
• Outros Autores: Vinicius Veras Machado, Marcus, Maria Moreira Chagas Corrêa, Denise
• 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/630
• topic: Lei de Responsabilidade Fiscal (LRF). Despesas com pessoal. Região Metropolitana de Fortaleza.

The Fiscal Responsibility Law (FRL) has the purpose of preventing and correcting deviations that affect the balance of public accounts, mainly the goals of results between public revenues and expenses. Personnel expenses represent relevant amounts in public accounts, as they consume a considerable share of the budget and can compromise resources allocated to investments. This study analyzed the expenses with personnel of the Executive Power in municipalities from the Metropolitan Region of Fortaleza (MRF) from 2008 to 2017. For such, it evaluated the participation of personnel expenses in relation to the net current revenue of each municipality of MRF and verified whether the amounts spent on personnel changed due to variations in revenue collection. This research problem has a quantitative and qualitative approach since this study interpreted the information related to the purpose of the study and used quantitative data to answer the research problem. As for the study purpose, it was descriptive because it was concerned with observing the facts, recording and analyzing them. Out of the 19 municipalities studied, 16 of them exceeded the legal limit allowed for personnel expenses at some point in the historical series. The year of 2015 was the most critical, as nine municipalities failed to comply with the law. In 2017, that number decreased slightly, reaching eight municipalities, demonstrating that some municipalities of the MRF are incurring in personnel expenses above the legal limit allowed.