Regime próprio de Previdência Social: um estudo do equilíbrio financeiro do instituto próprio de Previdência Social dos Servidores Públicos de um município paraibano no período 2009-2015.

Abstract

This research aims to investigate the financial balance of Own Social Security Institute public servants of Paraiba municipality from 2009 to 2015, performing the description of the main accounts of the balance sheet's Own Institute of Social Security and verification of the financial situation. The research is developed in the case study strategy, using as a data source bibliographic and documentary research, which enabled meet, the initial objectives of the study. The data were obtained from the Monitoring System of the Company Resource Management (SAGRES), the site of the Court of the State of Paraiba, the statements of income and expenses and internal financial controls researched Institute, where the required reports were obtained to verify the financial situation. The results indicate that the Own Social Security System of Public Servants of the municipality studied went through periods of financial distress (2010 and 2012) and financial balance (2009, 2011, 2013, 2014 and 2015). Although revenue has surpassed spending in five of the seven years, the accumulated amount of expenditure in seven years exceeds the revenue. This behavior seems to have significantly reduced the amount ofavailable funds.