Execução orçamentária: uma análise comparativa da evolução da despesa com pessoal no município de João Pessoa/PB

Abstract

This research aims to analyze the evolution of personnel expenditure in the municipality of João Pessoa / PB in the period from 2015 to 2019. Having as analytical objectives the analysis of the evolution of expenditure on personnel carried out in the years 2015 to 2019, the variation in personnel expenses carried out in the 2016 and 2018 election years in relation to the average variation in the period studied and the comparison of personnel expenditure values with the limit established by the Fiscal Responsibility Law. The method used was descriptive statistics, using percentages for comparison and horizontal analyzes. The results showed that, with regard to the behavior of expenditure, there was only a reduction in the year 2016. In relation to the years with electoral elections, it was found that in 2016, personnel expenses compared to the average of non-electoral years was 12.10% lower, while in 2018 expenditure was almost 3% higher than the average previously mentioned. With regard to the limits imposed by the Fiscal Responsibility Law, in three of the years analyzed, the amount of personnel expenses exceeded the limit of 60% of Net Current Revenue.