Silva, Maurício Corrêa daAzevedo, Marcelo Costa de2019-06-172021-10-012019-06-172021-10-012019-06-12AZEVEDO, Marcelo Costa de. Análise das despesas com pessoal nos Municípios do Rio Grande do Norte, no período de 2015-2017. 2019. 56f. Trabalho de conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.https://repositorio.ufrn.br/handle/123456789/40929The objective of this study is to analyze personnel expenditures in the municipalities of the State of Rio Grande do Norte, from 2015 to 2017, in relation to the limits imposed by the Fiscal Responsibility Law (net current revenue) and total current expenditure. In order to meet this purpose, the fiscal management reports and the summary reports of budget execution of the Municipalities of the State of Rio Grande do Norte were extracted. These reports were submitted to a research methodology based on content analysis in order to verify the percentages of impairment of net current revenue with personnel expenses, as well as the impact of personnel expenses in the other groups of current expenses (interest and charges debt and other current expenditure). It was verified that 32 Municipalities of the State of Rio Grande do Norte sent the data of their accounts (RGF and RREO), from 2015 to 2017, to the National Treasury Secretariat (STN). The results showed that there was noncompliance with the established limits of personnel expenses in relation to current net revenue (54%), in at least one of the years (2015 - 2017), by the Municipalities of Acarí, Coronel João Pessoa, Doutor Severiano, Equador, Jaçanã, Jardim do Seridó, Jucurutú, Jundiá, Lajes Pintadas, Lucrécia, Maxaranguape, Montanhas, Mossoró, Natal, Paraú, Parelhas, Patu, Pendências, Porto do Mangue, Rodolfo Fernandes, Ruy Barbosa, São Fernando, São Paulo do Potengi, Serra do Mel, Venha-Ver e Vila Flor. It was identified resource applications in the group of nature of personnel expenses in high percentages, which compromised the investments in other nature groups (interest and debt charges and other current expenses). This means lack of management of resources with personnel expenses, which ends up causing an imbalance in serving the other groups of current expenses, interest and debt charges (EDD) and other current expenses (ODC). This study contributes to the expansion of social control and maximization of the transparency of personnel expenses, carried out within the Municipalities of the State of Rio Grande do Norte.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Gastos com pessoalLei de responsabilidade fiscalReceita corrente líquidaDespesa corrente totalbachelorThesis