O impacto financeiro do passivo atuarial do regime próprio de previdência social no município de Santo Antônio do Planalto

Abstract

This work demonstrates the financial impact generated in the budget of the municipality of Santo Antônio do Planalto for the payment of the actuarial liability regime Own Social Security (RPPS) of this public entity. Also a comparison between the value of the municipal budget and the amount spent on the payment of liabilities between the years 2010-2014 in order to show the percentage of the budget committed to the payment of this debt is held. In this work also tried to make a comparison between the growth of the municipal budget and growth of the amount spent for the payment of the actuarial liabilities during the years 2010 to 2014 in order to evidence that the growth of both the passage of time. Another issue addressed in the study is the comparison between the amounts spent on the payment of the actuarial liabilities in 2014 with a few auctions conducted by the municipality in 2013, 2014 and 2015 in order to demonstrate how the amount of the liability could be applied if there were no the need for such payment. This analysis was based on data collection by the municipality of Santo Antônio do Planalto in the areas of Accounting and Human Resources. It was observed that between the years 2010-2014 the expenditure on the payment of the actuarial liabilities increased by almost 200% and that in the same period only somewhere around 53% and in the year 2014 more than 4% of the municipal budget was spent with the payment of this account.