Gestão fiscal: despesa com pessoal e investimento no município de Camargo/RS

Abstract

The staff expenditure represents a significant value in the municipal budgets, many times damaging the offer of basic services and the attendance to the social demands. In this context, the Fiscal Responsibility Law comes to discipline the expenditures and become clearer the using of public resources. In this way, the article’s aim is to analyze the fiscal management in terms of staff expenditure and the Fiscal Responsibility Law’s limits and its relation with investments in the city of Camargo, between the years 2004 and 2013. The methodology used was a case study, but it was also utilized a bibliographic and documentary research, besides, it was used a descriptive and comparative analysis over the last ten years studied. The article explains the public budgets operation, points out the Fiscal Responsibility Law for its importance in the control of the cities’, states’ and union’s public management, besides, it contextualizes the city of Camargo and presents the research’s results. The main result, which was the research’s objective, revealed that there was not interference of the staff expenditure in the investments. The other results were: the city of Camargo remained in a considerable security margin in relation to the established limits by the Fiscal Responsibility Law; during election years the investments have an expressive elevation; the decline in the expenditures with investment occurs for two reasons – subsequent year to the municipal elections and the significant increase of current expenditures, consequence of the investments of the previous year.