Lei de Responsabilidade Fiscal: um estudo comparativo das despesas com pessoal sob a ótica do tesouro nacional e dos tribunais de contas

Abstract

Focusing on the limits established by the Fiscal Responsibility Law, this research aimed to analyze the methodological differences between the calculation of total personnel expenditure in relation to net current revenue, from the perspective of the National Treasury and the Courts of Auditors. Subjective information undermines transparency in accountability, as well as its understandability by the population. Therefore, the relevance of this study is based on the obligation of the Public Administration to provide clear and objective accounts to society. The sample comprised all Brazilian states and the Federal District, from the first four months of 2020 to the second four months of 2021. A descriptive analysis and a comparative analysis of the data were applied. The results showed disagreements in understanding mainly in relation to the exclusion of portions of income tax withheld at source, inactives and pensioners, employer obligations and in the calculation of current net income.