Lei de responsabilidade fiscal: comportamento das despesas com pessoal no município de Delmiro Gouveia – AL durante o período de 2015 a 2018

Abstract

In the current scenario, many municipalities in Alagoas are still experiencing difficulties in the face of the financial crisis that plagues the public finances of the country, according to technical notes presented by the Association of Municipalities Alagoas (AMA). Given this, it is common to associate the growth of variation in Net Current Revenue (RCL) with non- compliance with the limits of personnel expenses established by the Fiscal Responsibility Law (LRF). In this context, the present research aims to evaluate the impact of these expenses on the finances of Delmiro Gouveia - AL in view of the requirements of the LRF, in particular, in compliance with the established limits. For this purpose, it was used, methodologically, the characteristics of the descriptive research, with quantitative approach data, which were collected based on the Fiscal Management Reports (RGF), from 2015 to 2018, providing the percentage of expenses with personnel. of the municipality. The results show that: the RCL increased by 16% in the period while personnel expenses rose by 26% over the whole period, the municipality remained above the maximum limit stipulated by the LRF, although it has taken actions to reduce personnel expenses and increased revenue.