RPPS dos governos estaduais do Brasil: uma análise da situação financeira e atuarial sob a ótica dos métodos de equacionamento implementados

Abstract

This paper presents an indrotuctory analysis of the financial and actuary situation of the brazilian state governments Social Security Scheme, focusing in the efficiency alternatives adopted to the equating of its actuarial imbalance. For a better comprehension about the theme, it was approached the historic evolution of national social security and the laws that regulates the subject and the actuarial concepts. Then social, economics and financials informations of the brazilian states were presented to better contextualize the reality in which the social security scheme are inserted. In the social security scheme’s actuarial analyse, the following points were explored: the relationship between active and inactive in the RPPS, noting that the older institutes have a more critical situation and that comfortable situation in its security plan to that ones that are segregated with a current mass cohort date; the composition of the incomes and expenses of the socal security which presented a deficit result for almost half of the states; and the actuarial situation, based on solvency and financial maturity ratios and on the equating methods adopted by the RPPS. It was possible to conclude that , in general, the states that adopted mass segregation presented reasonable solvency and financial maturity situation and, to that ones that haven’t adopted, the solvency and financial maturity presented a grave concern. It was concluded that this situation compromises the public counts and therefore the administrative capacity of the government to public politics elaboration that attempt to the population welfare, being essential the compromising of the public managers to reach the public counts balance and the actuarial sustainability.