Gastos com pessoal e endividamento: um estudo sobre o cumprimento da Lei de Responsabilidade Fiscal no município de Carpina-PE

Abstract

The objective of the present work was to investigate how the Pernambuco municipality of Carpina has complied with the provisions of the Fiscal Responsibility Law on personnel expenses and indebtedness. Thus, a documentary research was carried out, with secondary data collection on the Carpina-PE Transparency Portal for the periods from 2015 to 2018, where the Budget Execution Summarized Reports and the Fiscal Management Reports were downloaded. Data analysis was based on documentary analysis, where the judged accounts of the mayors for the period from 2015 to 2018 were analyzed regarding their approval, rejection, or approval with reservation, based on the opinions available on the Court of Justice's online page. Pernambuco State Accounts. The survey results indicate that, after 22 years of sanction, the LRF is a fundamental instrument for quality public management, as the budgetary commitment and the fulfillment of goals took place from its creation and sanction. It is still noticeable that much remains to be done with regard to the expected results. However, it is clear that there have been advances, as managers are cautious in at least complying with minimum requirements. It was concluded with this research that even with the established limits, the municipality of Carpina, exceeded the values, receiving an alert from the Court of Auditors of Pernambuco, about the expense with personnel, not complying with the provisions of the LRF, however, it complied with the established limit regarding of indebtedness.