Um estudo sobre a sustentabilidade financeira do Regime Próprio de Previdência Social do Município de Sertânia - PE sob a ótica da lei de responsabilidade fiscal.

Abstract

This study aimed to analyze the financial sustainability of the Social Welfare Scheme (Regime Próprio de Previdência Social-RPPS, in Portuguese) of the Municipality of Sertânia (PE) from the technical statements required by the Fiscal Responsibility Law, considering the perspective of short and long term sustainability. As specific objectives, we tried to characterize this social security regime, corpus of this work; present the financial analysis; and highlight the actuarial projections. To achieve the research objective, the following methodological procedures were observed: as for the objectives, the research was characterized as descriptive and comparative, as for the approach, as qualitative, and, regarding the procedures, as case study and documentary analysis. The results showed that the Own Social Security Scheme of the city of Sertânia (IPSESE) is presented in a sustainable way in the short and long term. However, it was found that the financial plan of the IPSESE does not present financial or actuarial balance, making it necessary the contribution of resources by the municipal entity.