Uma análise das despesas com pessoal no município de Cajazeirinhas - PB, de acordo com a lei de responsabilidade fiscal

Abstract

The public administration is responsible for the application of municipal resources, so as to meet the needs of the population of its municipality with efficiency and effectiveness. Thus, this work has as main objective the identification of the percentage of the expenditures executed with personnel in the municipality of Cajazeirinhas, in light of the limits established in the Law of Fiscal Responsibility in the period from 2015 to 2017. The present study contextualizes the legislation applied to public accounting, with emphasis on the Fiscal Responsibility Law. The necessary data were collected from the Fiscal Management Report in the period from 2015 to 2017 of the Municipality of Cajazeirinhas / PB. In the analysis of the data it was verified that the municipality does not fully fit into what determines the Fiscal Responsibility Law on the limits applied to personnel expenses. Only in fiscal year 2015 did personnel expenses comply with what the law requires, but in 2016 and 2017 the personnel limits established by the LRF were exceeded, which may result in legal consequences for the manager and the municipality.