Equilíbrio fiscal e despesa com pessoal: um estudo sobre o estado de Pernambuco no período 2014-2019

• Autor(a) principal: SILVA, Teófilo Barbosa da
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRPE
• Texto Completo: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9617
• topic: Finança pública; Despesa pública; Servidor público; Salário; Pernambuco; ADMINISTRACAO::ADMINISTRACAO PUBLICA

This dissertation aims to characterize the evolution and composition of personnel expenses in the public sector of the State of Pernambuco from 2014 to 2019. Through a detailed analysis of the remuneration of the three powers, we seek to identify trends in personnel expenses at the same time as that the composition and evolution of compensation items be examined, which may obscure possible divergences with the principles of high remuneration in a few positions, as well as other possible distortions, proposed the LRF. As a management instrument that aims to measure the concentration of these two indicators. Nakamura and Vaz (2020) analyzed the salary difference between the executive, legislative and judicial branches, in 2015 for Brazil, and found marked discrepancies between the branches. In turn, Couri and Barros (2017) investigated expenses with compensation items and identified that this type of disadvantage is equivalent to around 6.3% of total personnel expenses. To collect the data, documentary research was used. Coming from secondary sources, data was extracted from the Transparency Portal of the respective powers. The results showed relevant remuneration differences between them. While the Executive Branch recorded an average annual remuneration of R$4,415 in the period 2014 to 2015, the Judiciary received R$13,367 – approximately 3 times that of the executive. Among the compensation items, Food Aid stood out, which went from R$258 million in 2014 to R$328 million in 2019. To better monitor these expenses, two indicators were created IVI – Compensation Funds Indicator and ITC – Indicator of Outsourcing.