Análise do comprometimento das despesas com pessoal nos municípios da região metropolitana de Fortaleza

• Autor(a) principal: Vieira, Pedro Felipe Magalhães
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/31066
• topic: Orçamento municipal - Fortaleza, Região Metropolitana de (CE); Folhas de pagamento; Responsabilidade fiscal - Fortaleza, Região Metropolitana de (CE)

In the sphere of the Public Administration, changes that have occurred in Brazil demanded a responsible management government capable of managing with true transparency public resources in order to complement the needs of society. In this context, the Fiscal Responsibility Law – LRF appears founded on the pillars of planning, transparency, control and accountability imposing limits and goals to be achieved by public entities and public managers. The aim of this study is to describe the behavior of the Personnel Expenses, Net of Current Revenue and Expense Indicator Total Personnel / Net Current Revenue of the Executive from the cities that compose the Fortaleza’s Metropolitan Area – RMF in order to verify their conformity to the limits imposed by the LRF. To achieve the proposed objective, a qualitative, descriptive bibliographical and documentary study was developed. Data collection was extracted from Annex I of the Fiscal Management Report from 2009-2013. The study revealed that most municipalities from RMF showed a variation of Total Personnel Expenses greater than the percentage of a variation in Net Current Revenue, resulting in elevation of the indicator DTP / RCL and leading to non-compliance with the limits established in the LRF.