Análise dos gastos com despesa de pessoal determinados pela Lei de Responsabilidade Fiscal: estudo no município de Fortaleza

Abstract

The Fiscal Responsibility Law LRF-added standards of conduct for public administration. The control agencies have had to improve because of LRF, getting new powers and tasks to monitor public management, monitor compliance with LRF and apply appropriate sanctions, if necessary. This study aimed to conduct a comparative study between spending on personnel expenses in Fortaleza and the limits established by the Complementary Law No. 101. The object of the study is to analyze the expenses with payments of Staff of the Municipality of Fortaleza in the period from 2003 to 2011. The research is characterized as descriptive qualitative character because it is a collection and analysis of numerical data with measurement of phenomena using the procedures of bibliographic and documentary research. First there was a survey of personnel expenses through fiscal management reports, demonstrating the performance of Fortaleza regarding the limits of LRF Personal expenses during the years studied, 2003 to 2011. At the end we conclude that personnel expenses in Fortaleza is in accordance with the guidelines of the law and that the LRF is an instrument of control government spending is efficient and brings satisfactory results.