Análise de gastos dos municípios ante a lei de responsabilidade fiscal

Abstract

Autonomy in municipal expenditure management has been growing over the years, until it culminated in Complementary Law No. 101 of May 4, 2000, the so-called Fiscal Responsibility Law (LRF). The LRF works on two main fronts: the control of personnel expenses and the control of indebtedness, in addition to complementary duties linked to management and transparency. For Brazilian municipalities, the personnel expenses limit is 60% of the Net Current Revenue (RCL), being 6% for the Legislative Power and 54% for the Executive Power. The verification of compliance with these limits is the main objective of this work. The period analyzed is between 2013 and 2019, due to changes in the methodology for disclosing accounts, with the creation of the Accounting and Tax Information System for the Brazilian Public Sector (SINCOFI). The sample gathers municipalities with more than 500,000 inhabitants on average for the period under analysis, since a larger population implies a greater demand for public service. The analyzes allowed us to conclude that within the sample, 26.2% of the municipalities do not respect the limit for spending on personnel and 47.6% of the municipalities do not respect the limit for spending on personnel of the Executive Branch. The limit on personnel expenses of the Legislative Power is respected by everyone. The characterization of the municipalities, despite the great variability found in the offending municipalities, show that the average per capita GDP in these municipalities was R$ 30,769.37 (2013-2018), and the average population was 1,373,315 inhabitants. Finally, it is worth noting that, proportionally, the Midwest region was the one with the highest rate of municipalities that do not comply with the global limit on personnel expenses (40%); as for the limit with the Executive Power, the South region has 75% of its municipalities as transgressors.