A contabilidade pública e as despesas de pessoal coordenadas pela Lei de responsabilidade fiscal

Abstract

This work was to demonstrate the thematic changes that have occurred in public accounting, with the introduction of the Fiscal Responsibility Act, in relation to personnel expenses. In this sense, this research observes compliance with the percentage set by the Fiscal Responsibility Law, in the counties of Araçatuba, Dracena, Iacri, Marília and Tupã, among the period 2009-2012. Among such changes are included limits on expenditure by powers, penalties and obligations. Regarding goals, being a descriptive study, the procedure is a case study approach with qualitative nature of the problem. The theoretical framework discusses concepts related to public administration, public accounting and Fiscal Responsibility Act. The period analyzed in percentage demonstrates the results with staff costs, using information obtained through the Result of Public Finance Cities, published annually by the Court of the State of São Paulo. The evolution of personnel costs among municipalities is compared and shown in chart. The study investigated disciplinary character of the Fiscal Responsibility Law, which only the municipalities of Araçatuba, Dracena, Iacri and Tupã fulfilled the requirements established by law in relation to staff costs. However, the city of Marília demonstrated inefficiency in the management of public resources. Thus, the Fiscal Responsibility Law has proved to be an important management tool in public administration because it enables the use of various mechanisms of internal financial control, through the use of reports focused on the external user and the best use of public resources.