Gestão fiscal e gasto público: uma análise das despesas com pessoal nos municípios do estado do Tocantins

Abstract

Public Accounting in Brazil has been evolving and arousing the interest of society, especially after the advent of the Fiscal Responsibility Law - LRF in 2000. This work aimed to identify, through the use of published statements and opinions, the evolution of expenditure with personnel, and whether or not compliance with the limits on Personnel Expenses and the behavior of this indicator during the years 2017 to 2021 in relation to the LRF. The study was theoretically based on public administration; the public budget; the concepts of Public Accounting, in addition to having the main legislation related to the subject. The methodology used in the article was documental and bibliographic regarding data sources. Obtaining as main results the finding that, the municipalities of Tocantins showed noncompliance with the spending limit on personnel in the years of the pandemic, 2021. This conclusion demonstrates the compliance of managers with the Law in the years prior to the pandemic and that with the arrival of this the scenario with expenses with staff has changed. It was also verified that the Legislative Power, of the municipalities that made up the sample, did not present problems regarding the fulfillment of the limits defined in the LRF, executing expenses that meet the provisions of the law, appearing below 6% in all periods, and that the The Executive Branch, however, presented difficulties, as it sometimes exceeded the alert or prudential limit, which negatively computed for non-compliance with the legal limit of 60% in some years.