Análise das despesas com pessoal das capitais dos estados brasileiros à luz da Lei de Responsabilidade Fiscal no período de 2019 a 2022

Abstract

The Fiscal Responsibility Law is a milestone for public finances in Brazil, establishing rules and setting limits in order to avoid possible indebtedness. This work aims to analyze whether the expenses with personnel in the capitals of the states of Brazil are in compliance with the limits exercised by the Fiscal Responsibility Law between the period of 2019 to 2022. The work was elaborated through a descriptive research, being carried out bibliographic and documentary procedures, with a qualitative approach. For the analysis, data from the 3rd quarter of the Fiscal Management Report of each year obtained from the website of the National Treasury Secretariat were used. The results revealed that in the period from 2019 to 2022, the limits reached by the Fiscal Responsibility Law were obeyed by most municipalities. In 2019 and 2020, the maximum limit of 54% was exceeded by the municipality of Rio de Janeiro. The capital of Paraíba, João Pessoa, exceeded the aforementioned limit in 2020, 2021 and 2022. While in 2021 and 2022 this limit was also exceeded by the city of Campo Grande. Of the 26 municipalities analyzed, only 20, 18, 20 and 21 were below all the limits reached by the Fiscal Responsibility Law for personnel expenses in the analyzed period. Finally, it is concluded that the Fiscal Responsibility Law is a great advance for Brazilian public management, aiming for social control since it establishes norms that make fiscal management responsible and transparent.