Os limites legais de gastos com pessoal, saúde e educação nos municípios do Corede Rio da Várzea

Abstract

The Law of Fiscal Responsibility-LRF/2000 determines the percentage limits of total personnel expenditures, according to the current net revenue for each level of government; and the Federal Constitution/1988 it requires mandatory compliance with the minimum limits of 15% and 25% of application health resources and education in the municipalities, respectively. This study aims to assess whether the personnel expenses, health and education of the municipalities of COREDE River Lowland, from 2009 to 2014, are within the limits of the Fiscal Responsibility Act and the 1988 Federal Constitution. This is a descriptive study based on data from municipalities obtained in site of the RS State Audit Court. With regard to personnel expenses of the executive, the twenty municipalities analyzed in the period, three exceeded the prudential limits and one the legal limit. Spending on municipal legislative staff are in accordance with the LRF/2000. The minimum percentages invested in health and education have been met by all municipalities.