Análise da despesa de pessoal dos municípios de Serra Branca e Sumé, na Paraíba, com base na LRF.

Abstract

The Fiscal Responsibility Law (LRF) plays an important role in controlling public spending, and thus, it has been one of the great challenges for public managers to meet the requirement of limiting personnel expenses. With this, the general objective of this research is to verify if the municipalities of Serra Branca-PB and Sumé-PB complied with the spending limit on personnel expenses established by the LRF in all months of the year 2021. research, the following specific objectives were elaborated: to evaluate the fiscal management of each municipality in the study; demonstrate the personnel spending limit establ ished by the LRF at the municipal level; and investigate Personnel Expenses and Social Charges in the municipalities of Serra Branca-PB and Sumé-PB in all months of the year 2021. This research has as methodological procedures, case study, descriptive and exploratory aspects, quantitative approach performing a collection of data, bibliographical and documentary review. The study showed that the municipality of Serra Branca-PB and Sumé-PB violated the LRF by exceeding the spending limit on personnel expenses. It is considered, therefore, that the LRF has been playing an excellent role in controlling public spending, avoiding the imbalance of public accounts and contributing to public managers for a fully responsible and transparent management.