bachelorThesis
Análises dos resultados previdenciários dos municípios do estado do Rio Grande do Norte (RN), nos anos de 2017 e 2018
Fecha
2020-09-23Registro en:
BARBOSA, Elen Fonseca. Análises dos resultados previdenciários dos municípios do estado do Rio Grande do Norte (RN), nos anos de 2017 e 2018. 2020. 112f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2020.
Autor
Barbosa, Elen Fonseca
Resumen
The national social security policy has its continuity compromised, considering the increase in public expenses linked to social policies to the detriment of revenue collection. Cities that have their own social security systems must decide whether to adopt the rules of State reform or whether to implement their own reform. This investigation has as its general objective to analyze the social security results of the municipalities of the State of Rio Grande do Norte (RN) in the years of 2017 and 2018. The research was carried out by the method of evaluation of results. The data were collected on the website of the Secretary of the National Treasury (Secretaria do Tesouro Nacional - STN) and extracted from Annex 4 of the Summary Report on Budgetary Execution (Relatório Resumido da Execução Orçamentária - RREO) - Statement of Social Security Revenues and Expenses of the Special Welfare Policy (Regime Próprio da Previdência Social - RPPS), for the six-month period of 2017 and 2018. Additionally, an analysis of the actuarial balance was carried out from Annex 10 - Statement of the RPPS Actuarial Projection. The main results revealed that of the 24 municipalities analyzed, in the Financial Plan, 12 municipalities (Alexandria, Boa Saúde, Itaú, Jucurutu, Macaíba, Mossoró, Portalegre, São Gonçalo do Amarante, São José do Seridó, São Paulo do Potengi, São Tomé and Tangará) did not disclose data for the years 2017 and 2018, nor did they disclose actuarial projections. 7 municipalities had negative results in the analyzed periods (Natal, Patu, Felipe Guerra, Messias Targino, Olho d’Água do Borges, Rodolfo Fernandes and São Vicente). For the Social Security Plan, 7 did not disclose data for the years 2017 and 2018, making it impossible to carry out a more detailed analysis of the status of social security systems, namely: Patu, Jucurutu, Messias Targino, Olho d’Água do Borges, Passa e Fica, Rodolfo Fernandes, São Miguel. 7 municipalities (Natal, Boa Saúde, Macaíba, Portalegre, São Gonçalo do Amarante, São José do Seridó, São Paulo do Potengi) had a positive result for the years submitted to analysis, and 5 municipalities had a negative result, namely: Felipe Guerra, Goianinha, Itaú, São Tomé and Senador Elói de Souza. Through the results it is possible to notice that the vast majority of municipalities opting for the RPPS do not disclose their social security results in the RREO statement - Annex 4, being about 50% in the financial plan, in the years analyzed in 2017 and 2018; of the 24 municipalities that are members of the RPPS, in the Social Security Plan, about 29% did not disclose the data for analysis. There was also a lack of clarification in the explanatory notes on issues related to whether the municipality should publish the complete Social Security Plan and Financial Plan (federated entities that made the option for the segregation of the mass of policyholders). The conclusion is that the municipalities of the State of Rio Grande do Norte that opted for the RPPS will not be able to sustain this regime for their servants when considering the analyzed data based on the actuarial projections. From a social point of view, this research helps citizens to know the social security situation in their municipalities with the repercussions of maintaining the system and of the commitment to tax collection for the welfare of society.