bachelorThesis
Análises das despesas com pessoal das capitais nordestinas no período de 2016 a 2020
Fecha
2021-09-10Registro en:
SIMONETTI, Nathalia Monteiro. Análises das despesas com pessoal das capitais nordestinas no período de 2016 a 2020. 2021. 44f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021.
Autor
Simonetti, Nathalia Monteiro
Resumen
The determination of personnel spending limits was due to the concern with excessive personnel expenses, which could jeopardize the entire income, jeopardizing the service of other sectors such as health, education, culture, security, infrastructure and other functions. This investigation aims to analyze the situation of personnel expenses in northeastern capitals in the period from 2016 to 2020, in relation to the limits imposed by the Fiscal Responsibility Law (net current revenue) and total current revenue. For the analysis, data from the Fiscal Management Report and the Budget Execution Summary Report obtained from the website of the National Treasury Secretariat (STN) were used. The results revealed that all Northeastern capitals complied with the limits imposed by the Fiscal Responsibility Law, during the years 2016 to 2020 in the ratio of Total Personnel Expenditure (DTP) and Net Current Revenue (RCL). The capitals of Fortaleza and Salvador were the only ones that were below the alert limit during the five years analyzed. In relation to the Total Current Revenue (RCT), with the exception of Salvador, the other capitals committed more than 50% on average of the resources. It is concluded that personnel expenses represent a large part of the current expenditure budget. The investigation makes it possible to explain the local scenario in the period analyzed, increasing transparency and allowing citizens to intensify social control.