Parecer atuarial: um estudo do equilíbrio financeiro e atuarial dos Regimes Próprios de Previdência Social dos estados brasileiros.

Abstract

The objective of this study was to present the situation of the financial and actuarial balance of the Own Social Security Schemes (RPPS) of Brazilian states, based on the actuarial opinion. For this, was held a documental research in actuarial opinions from 2015 in the RPPSs of the states research object. The study concluded, through graph theory that the words most found in actuarial opinions was: “Plan”, “Actuarial”, “Evaluation” and “Benefits”, and the north region was the one that presents the biggest deficit (67% from your plans). In sequence, the south region, with 65,5%, and southeast region, that presented 50%. In a situation of balance between deficit and surplus/balanced were the Midwest and northeast regions. The most found risk in the actuarial opinions is in the deviations from the actuarial hypotheses in relation to the effective occurrence of events of the plan. It is evidenced that governments that administer these plans need to follow more attentive and effective the RPPSs about your responsibility, in the view of the amount of resources that are being administered and purpose they have to receive in the present, the money of the beneficiaries to ensure your future.