Controle interno na administração pública municipal: uma análise do comportamento das despesas com pessoal no município de Fagundes Varela após a lei de responsabilidade fiscal

Abstract

The planning and management of public costs have been instrumental in public administration, especially after the enactment of the Complementary Law n. 101/2000, more commonly known as the "Fiscal Liability Act" (this law creates limits for public expenses). This article discusses the importance of Internal Control (Internal Auditing) in the town of Fagundes Varela during the years 2000 to 2013 and is specifically based on the analysis of "staff expenses" of the town, after the promulgation of the Fiscal Liability Act. The methodology used was the bibliographical research/documentation and according to their research objectives, we used a descriptive way. As a method of data collection case study was employed. It was found that while the town had minor variations in staff expenses, the town managed to keep those expenses within legal limits established by the Fiscal Liability Act.