O endividamento e as despesas com pessoal na administração pública

Abstract

The study aims to assess the municipal management with regard to public debt and to personnel expenses in the city of Dona Francisca, RS. In order to analyze different elective offices it was established as study periods, the years 2007-2008 (1st term) and 2009-2010 (2nd term). The theoretical framework made reference to LRF and concepts such as net current revenue and consolidated public debt were studied as well. The research, conducted through indicators, is characterized as quantitative and descriptive document. Data were collected with the accounting and reporting on the implementation of the budget provided by the Secretary of Administration and Finance Planning, in addition to the Social Security Fund of the city, the Transparency Portal. At first, we analyzed the relevant legislation and the municipal budget. At first, it was analyzed the relevant legislation and the municipal budget. To find out the debt and spending on personal budgets were studied the budgets that in addition to submit the itemized way revenues and expenses, it contains the plans and programs of each term. In an analytical way, it was analyzed the fiscal budget and the social security as the city mentioned shows its own pension scheme. After analyzing the data it can be stated that the limits proposed by the law were followed in both terms. In a specific way, debt indicators remained below the limits and the indicators of personnel expenses were close to the regulatory limit.