Adequação do estado do Rio Grande do Norte aos limites da despesa com pessoal à luz da lei de responsabilidade fiscal no período de 2014 a 2017
Personnel expenses represent one of the main components of public expenditure items. In this context, the Fiscal Responsibility Law (LRF) arises with the objective of balancing public expenditures by determining the limits for expenditure on personnel expenses. Therefore, the research has the purpos...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40997 |
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| Resumo: | Personnel expenses represent one of the main components of public expenditure items. In this context, the Fiscal Responsibility Law (LRF) arises with the objective of balancing public expenditures by determining the limits for expenditure on personnel expenses. Therefore, the research has the purpose of investigating personnel expenses in the State of Rio Grande do Norte from 2014 to 2017, regarding the adequacy of the limits allowed, before the Fiscal Responsibility Law. The objective of this study was to analyze the limits imposed by the LRF and the evolution of personnel expenses in relation to the Net Current Revenue (LRR) in the last four years, as well as aspects that contributed to the current fiscal crisis, in addition to comparing important indicators with the other Northeast Region. The method used was through bibliographical research, documentary and current periodicals. Data collection was done through the Fiscal Management Reports (RGF) for the years 2014 to 2017 provided by the transparency portal of the State of Rio Grande do Norte and their respective states. The research evidenced that the State of Rio Grande do Norte behaved irregularly, exceeding the limits allowed in the years analyzed. In 2015 alone, the state reduced the percentage of personnel costs related to RCL compared to the previous year, although it still remained above the limit imposed by the LRF. Despite the decrease in the number of servers over the four years, the state exceeded the limit of expenses allowed in 2017, reaching the mark of 71.60%, becoming the State of the Northeast region with the worst percentage of commitment of the RCL. Therefore, it is concluded that the State of Rio Grande do Norte maneuvered in its RGF so that the applicable penalties imposed by the LRF were not applied to its managers, such as a writ of mandado and imprisonment of one to four years. |
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