Análise do cumprimento das disposições legais da Lei de Responsabilidade Fiscal quanto ao controle de gastos com pessoal nos maiores e menores municípios da Paraíba no período de 2018 a 2022.

Abstract

The objective of the research was to analyze compliance with the legal provisions of the Fiscal Responsibility Law regarding the control of personnel expenses in the five largest municipalities in Paraíba and the five smallest, the largest being: João Pessoa, Campina Grande, Santa Rita, Patos and Bayeux and the five smallest: Quixaba, Riacho de Santo Antônio, Coxixola, São José do Brejo do Cruz and Parari, in the period from 2018 to 2022. For this, the percentage of expenditure with Executive Branch personnel reached by each municipality was analyzed, by means of documentary and descriptive analysis of the Fiscal Management Reports made available on the websites of the city halls. In addition, previous opinions regarding the rendering of accounts for the financial years from 2018 to 2022 of the ten municipalities were analyzed in order to identify the main comments of the auditors on this issue. The results indicated that the larger municipalities did not comply with the limit on personnel expenses for the Executive, in all or most of the analyzed financial years, demonstrating lack of control in personnel expenses. The smaller municipalities, on the other hand, demonstrated the opposite, showing that in most of the years analyzed, or even in all years, they managed to be within the limit imposed by the LRF, thus indicating adequate control of expenses and responsible fiscal management. In addition, the analysis of the interpretation of the TCE-PB auditors demonstrates their effort to apply the legal provisions of the LRF, highlighting aspects that may affect personnel expenses, proposing recommendations and resorting to punitive action in cases where necessary. Therefore, it is concluded that even after so many years of enactment of the LRF, and its contributions to responsible fiscal management, there are still municipalities that practice the same irregularities recurrently, demonstrating that the control of public spending is still a challenge to be overcome. outdated in Public Administration in Brazil.