Avaliação dos gastos com pessoal dos estados da região Centro-Oeste no período de 2014 a 2019

Abstract

The Public Sector has been, since the 1980s, one of the main sources of employment in Brazil, however, the high expenses with personnel and charges led several states to face debt crises. In view of these events, the Fiscal Responsibility Law was drafted with the objective of regulating public finances, imposing, among other provisions, limits on expenses with people of the federation entities. In view of this, the objective of this study was to verify whether the states of the Midwest region are complying with the limits proposed by the Fiscal Responsibility Law, also pointing out the relationship between the variations in Net Current Revenue and Total Personnel Expenses, in addition to comparative between the current realized revenues and the expenditures committed with personnel and social charges in the period between 2014 and 2019. To this end, a documentary research was carried out based on the reports released by the state governments, describing the data related to the Current Net Revenues and Personnel Expenses. The results obtained indicate that, although all states present a scenario of budgetary imbalance, only the state of Mato Grosso was unable to remain below the limits established by the Fiscal Responsibility Law. It was also found that 2018 was the most delicate year for the finances of the states of Mato Grosso and Mato Grosso do Sul, while Goiás and the Federal District had their worst rates in 2019