Lei de responsabilidade fiscal: análise das despesas com pessoal do estado de Alagoas, no período de 2002 a 2018

Abstract

Bearing in mind the importance of implementing the Fiscal Responsibility Law as necessary legal tool to assist Governments in the control and transparency of public expenditures, the main objective of the present work was to carry out an analysis in relation to personnel expenses of the Executive Branch of the State of Alagoas on the Current Net Revenue and its adaptation to the legal percentage limits provided for in this law, in the years between the years 2002 and 2018. This case study started through bibliographic research necessary to expand the knowledge on the subject and to the pertinent theoretical basis carrying out analyzes on documents such as general state balance sheets, tax management reports and national treasury reports, available on the website of the Alagoas State Finance Department, which subsequently served to carry out a descriptive record and subsequent quantitative and qualitative approach with in order to demonstrate the situation of State respect to the responsible use of public money for this expenditure in the years presented, according to the revenues collected. It was found that the State has had a constant evolution of both its expenses and revenues and has managed, in general, to keep within the limitations established by law, exceeding them in just two years of the entire period analyzed.