Lei de responsabilidade fiscal e gastos com pessoal: estudo nos municípios da Região Metropolitana de Fortaleza

Abstract

Complementary Law No. 101 of 2000, known as the Fiscal Responsibility Law, emerged as fiscal control instrument to restrict the mismanagement that could harm the public budget through tax limits on personnel expenses. This study aims to show which cities in the metropolitan area of Fortaleza are conducting their personnel expenses in the periods 2012 to 2014, according to the provision of supplementary law 101 of 2000, the Fiscal Responsibility Law. The bibliographical research, documentary, descriptive and qualitative, we used data from electronic sites of the Court of the State of Ceará municipalities and the Public Federal Savings Bank Accounts. It concludes that only Guaiuba, Chorozinho and Pacajus were the municipalities with the highest exceeded the limits laid down in the relevant law. Fortaleza was the only municipality that has not reached the prudential limit in the three periods.