Trabalho de Conclusão de Curso de Especialização
Gestão fiscal: despesa com pessoal e investimento no município de Camargo/RS
Fecha
2014-08-22Autor
Borges, Lisiane
Institución
Resumen
The staff expenditure represents a significant value in the municipal budgets, many times
damaging the offer of basic services and the attendance to the social demands. In this context,
the Fiscal Responsibility Law comes to discipline the expenditures and become clearer the
using of public resources. In this way, the article’s aim is to analyze the fiscal management in
terms of staff expenditure and the Fiscal Responsibility Law’s limits and its relation with
investments in the city of Camargo, between the years 2004 and 2013. The methodology used
was a case study, but it was also utilized a bibliographic and documentary research, besides, it
was used a descriptive and comparative analysis over the last ten years studied. The article explains the public budgets operation, points out the Fiscal Responsibility Law for its
importance in the control of the cities’, states’ and union’s public management, besides, it
contextualizes the city of Camargo and presents the research’s results. The main result, which
was the research’s objective, revealed that there was not interference of the staff expenditure
in the investments. The other results were: the city of Camargo remained in a considerable
security margin in relation to the established limits by the Fiscal Responsibility Law; during
election years the investments have an expressive elevation; the decline in the expenditures
with investment occurs for two reasons – subsequent year to the municipal elections and the
significant increase of current expenditures, consequence of the investments of the previous year.