bachelorThesis
Análises das despesas com pessoal dos órgãos do Poder Judiciário Federal (2016-2020)
Fecha
2022-02-09Registro en:
ARAÚJO, Ana Gabriele Silva. Análises das despesas com pessoal dos órgãos do Poder Judiciário Federal (2016-2020). 2022. 36f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.
Autor
Araújo, Ana Gabriele Silva
Resumen
The Fiscal Responsibility Law establishes rules and limits in order to control the progress of the imbalance in public accounts with the increase in public spending. Among these limits is the one referring to personnel expenses. This investigation aims to analyze the situation of personnel expenses of the organs of the Federal Judiciary, from 2016 to 2020, in relation to the limits imposed by the Fiscal Responsibility Law (net current revenue). To achieve the objective, data were collected on the website of the Secretaria do Tesouro Nacional (STN), available in SICONFI - Accounting and Tax Information System of the Brazilian Public Sector. The results revealed that all organs of the Federal Judiciary, with the exception of the Federal Supreme Court, complied with the limits imposed by the Fiscal Responsibility Law, during the years 2016 to 2020 in the relation Total Personnel Expenditure (DTP) and Net Current Revenue (RCL). There was an increase in Personnel Expenses for the analyzed bodies, in a general way. In addition, revenue grew sharply, demonstrating that the economic scenario may have contributed to this increase. The study contributed to the advancement of the literature in the analysis of personnel expenses in relation to net current revenue within the scope of the Judiciary. The results can be used by public agents to compare with other State powers and by citizens for an in-depth look at public spending.