Cumprimento dos limites de gastos com pessoal, estabelecido pela Lei de Responsabilidade Fiscal: um estudo de caso no município de Maceió

Abstract

This study aims to examine the main changes that were in serted by the Fiscal Responsibility Law in the management of public finances and address the planning instruments that should be used by government management to promote the application of the public budget, meeting the needs of the population and ensuring that public resources are used appropriately. It presents the control procedures and limits brought by the Fiscal Responsibility Law that must be exercised and complied with by the thre spheres of power (Federal, State and Municipal) and the Federal District, and especially the limit with personnel expenditure. Its central point is to analyze personnel expenses in the Public Administration of the municipality of Maceió - AL from the year 2011 to the year 2020, based on the number of employees and the Net Current Revenue, observing, if during this period, the municipality mett he limits of personnel expenditure and what was the behavior of this expenditure. The analysis shows that despite the significant increase with the pay roll generated by the hiring of new servers and structuring of several careers, the Municipality of Maceió has been complying with the limits set by the Fiscal Responsibility Law.