Lei de responsabilidade fiscal e os municípios cearenses: análise dos gastos com pessoal de 2019 a 2023

Abstract

The Fiscal Responsibility Law (LRF) aims to promote responsible management of public finances by establishing limits for expenditures and rules for fiscal transparency. One of its key provisions imposes restrictions on personnel expenditures in order to ensure budgetary balance and financial sustainability for federal entities. This study seeks to analyze the relationship between personnel expenses and tax and non-tax revenues in ten municipalities in Ceará over the period from 2019 to 2023. The objective is to assess the evolution of these variables and verify whether the limits established by the LRF were respected. A quantitative-descriptive methodology was adopted, based on the analysis of secondary data extracted from SICONFI and municipal transparency portals. The Hodrick-Prescott Filter was used to identify trend patterns and fluctuations in personnel spending and municipal revenues over time. The results show a continuous increase in personnel expenditures, while tax and non-tax revenues exhibited distinct variations across the municipalities analyzed. In some cases, the commitment of net current revenue to personnel expenses exceeded the limits established by legislation. The analysis highlights the need for efficient fiscal management to balance personnel spending and municipal revenues, ensuring economic stability and compliance with fiscal obligations. The study contributes to the understanding of municipal financial dynamics and provides insights for the formulation of public policies aimed at fiscal sustainability in different local contexts.