Accountability dos regimes próprios de previdência das cidades de Curitiba e região metropolitana e repercussões dos déficits atuariais no Tribunal de Contas do estado do Paraná: contribuições para o desenvolvimento das cidades

Abstract

This dissertation addresses the accountability of the social security regimes (RPPS) applied in the city of Curitiba and the metropolitan region regarding the actuarial assumptions used in the actuarial calculation and their variations in the social security results declared in the Actuarial Valuation Result Statement (DRAA). In addition to accountability, it evaluates the accountability promoted by the Court of Auditors of the State of Paraná on managers of RPPS and municipalities that constantly present actuarial deficits as a result of social security. Preserving the sustainability of RPPS is fundamental to regional development for two main aspects: the first, guaranteeing benefits to policyholders, which in turn contributes to local economic development; second, social security itself, which is a redistributive policy that prevents poverty and reduces social inequalities. The results found demonstrate that the RPPS do not account for the actuarial assumptions used in actuarial calculations nor do they clarify the reasons for variations in social security results in a satisfactory manner. As for the RPPS that constantly present unfavorable results, no form of accountability was found from the State Court of Auditors, either for the administrators of the RPPS or for the managers of the municipalities subject to the study. The conclusions obtained from this study corroborate that the original accountability of the RPPS and the accountability of its agents are strategic points to be considered to ensure regional development.