Avaliação dos gastos com pessoal dos estados da região Centro-Oeste no período de 2014 a 2019
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Data
2021-01-07
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Universidade Federal de Goiás
Resumo
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
Descrição
Palavras-chave
Lei de Responsabilidade Fiscal, Relatório de gestão fiscal, Relatório resumido da execução orçamentária, Receita corrente líquida, Despesa com pessoal, Fiscal Responsibility law, Fiscal management report, Personnel expenses, Summary report on budget execution, Current net revenue
Citação
SOUSA, Kelly Adrianne Martins da Silva. Avaliação dos gastos com pessoal dos estados da região Centro-Oeste no período de 2014 a 2019. 2021. 35 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2021.