Regime próprio de previdência social (RPPS) do município de Fortaleza: uma análise da situação financeira e atuarial no período de 2017 a 2020

Abstract

In The Brazilian system public servants holding effective positions in the Union, States, Federal District and Municipalities are covered by the Special Social Securaty System (RPPS) in accordance with article 40 of the Federal Constitution (CF). The RPPS seeks to guarantee retirement and pensions for permanent employees, as well as financial and actuarial balance. The present work has as general objective to present the actuarial and financial situation of the RPPS in the city of Fortaleza, from 2017 to 2020, througt economic, financial and actuarial indicators. In order to carry out the casy study, a survey of secondary data was carried out, where information was collected from the accounting statements of PREVIFOR (Administration of Social Securaty Benefits of Fortaleza, in adittion to others such as: the financial statement attachments 01 (RGF - Report of Fiscal Management) and 04 (RREO Summary Report of Budget Execution) of the Municipal Government. The results found indicate that the current financial and actuarial situation of the RPPS of Fortaleza is very Worrying considering that the Institute, in the analyzed period, presented a growing financial and actuarial deficit. The occurence of this imbalance ends up interfering with the financial sustainability of the social security entity and revealing the nead to establish a way to face the actuarial deficit of the pension fund in Fortaleza.