ANÁLISE DA DESPESA PÚBLICA COM PESSOAL NOS MUNICÍPIOS PARANAENSES SOB A PERSPECTIVA DA NORMA FISCAL

Abstract

The objective of this article was to establish a fiscal panorama of the execution of the limit of expenditure on personnel in the 399 municipalities of Parana, considering the guidelines established by the Law of Fiscal Responsibility (LRF). To this end, four time points were selected: 2000, year of LRF approval; 2005, with growth in the national product and real financial gains from transfer revenues; 2010, reflecting the international crisis, with a reduction in transfer revenues and an increase in current expenses; and 2015, outlined by macroeconomic uncertainties, with a drop in the national product and total revenues. The variables analyzed were: total revenue, revenue from constitutional transfers, net current revenue, total expenditure, capital expenditure and personnel expenses. The sources consulted were the National Treasury Secretariat (STN), the Brazilian Institute of Geography and Statistics (IBGE) and the Parana Institute of Economic and Social Development (IPARDES). The methodology was based on descriptive statistics with the application of measures of central tendency, dispersion and data clusters. The results indicated that in the year 2000 the average expenditure on personnel reached 42.59% of the current net revenue (RCL), in the following two periods there were reductions to 36.94% in 2005 and to 40.63% in 2010, being that in the last year, a large commitment of current revenues, with expenses, the average disbursement reached 49.50%.