Lei de responsabilidade fiscal: o comportamento das despesas com pagamento de pessoal e encargos sociais no município de Caçapava do Sul - RS

Abstract

This paper develops an analytical study of the costs of Personnel and social charges in the city of Caçapava South in Rio Grande do Sul, in the period from 2004 to 2010, with the aim of analyzing whether this item, the category of current expenditures, is within the spending limits set by the Fiscal Responsibility Law (FRL). The main sources of support theoretical work were used in the LRF 101/2000 in its entirety, the Manual of LRF, and other articles and publications in the area of accounting, public finance and public management. The data used to perform the analysis of the costs were obtained from reports of accounting at City Hall Caçapava South and data from the website of the Court of the State of Rio Grande do Sul The results observed were the Prefecture of Caçapava South meets the limits set in the LRF in the analyzed period, the expense Personnel and social charges is the expense of greater relevance within current expenditure. Another item discussed was the outsourcing of services, also called indirect execution services, which could not be completed within the analyzed period there was an increase in outsourcing in lieu of hiring additional employees and increased spending on payroll .