Uma análise da aplicação dos limites estabelecidos na lei de responsabilidade fiscal na Prefeitura de Fortaleza-CE

Abstract

The Fiscal Responsibility Law culminated in a time of changes aimed at democratization and decentralization of the state, in order to ensure the realization of a responsible management of public resources. Therefore, the law sets limits and targets applicable to the actions of managers and assigns them the responsibility for damages or losses caused to the public entity. This study aims to analyze the evolution of the personnel expenses and the public debt obtained at the Municipal Executive of Fortaleza - CE in the last twelve years in order to check their conformity limitations imposed by the FRL. To achieve the proposed objective, it was developed a qualitative, descriptive, bibliographic and documentary study. Data collection was extracted from the annexes to the Fiscal Management Report - RGF, the Summarized Budget Execution Report - RREO and municipal Balance Sheet from the period 2003 to 2014. The study showed an average increase of Staff Costs and Public Debt higher than the Current Net Revenue of the municipality, which caused the increase of the respective indicators over the time series, but the city is not enough to overcome their maximum or legal limits.