A participação da receita de compensação financeira pela exploração de recursos minerais no cumprimento dos limites para a despesa pessoal: uma análise nos dez municípios mineiros com maior arrecadação no triênio 2015-2017

Abstract

The present study analyzed the participation revenue of Financial Compensation for the Exploration of Mineral Resources (CFEM) in compliance with the limits for expenditure on personnel, determined in the Fiscal Responsibility Law. For both, the study, first, resorted to a theoretical basis, addressing the relevant themes. Then, it applied the proposed method, with the subtraction of the CFEM from the computation of the Net Current Revenue and recalculation of the percentage of expenditure on personnel, namely, maximum limit, prudential limit and alert limit. The study analyzed the ten municipalities of Minas Gerais with higher revenues, in the years 2015, 2016 and 2017. The results showed that, with the withdrawal of the CFEM, 9 (nine) municipalities exceeded some of the limits for expenditure on personnel in at least one of the years analyzed. In addition, 7 (seven) municipalities exceeded the maximum limit of 60% for the expenditure on personnel in at least one of the years of the period examined. Finally, the results showed that 3 (three) municipalities exceeded the maximum limit in the three years. Thus, the study proved that 9 (nine) of 10 (ten) municipalities analyzed showed dependence of the CFEM to comply with the limits for expenditure on personnel in at least one of the years considered.