ANÁLISE DA LEI DE RESPONSABILIDADE FISCAL PARA AS DESPESAS COM PESSOAL DO PODER EXECUTIVO NO MUNICÍPIO DE DOM SILVÉRIO-MG

Abstract

This work studies the control of personnel expenses, a crucial factor for the quality of public services and financial sustainability. The Fiscal Responsibility Law (LRF), established by Complementary Law No. 101/2000, defines guidelines and limits to guarantee a balance between revenues and expenses, and compliance with these parameters is essential for effective public management. The research aims to answer the following question: has the Executive Branch of the municipality of Dom Silvério-MG complied with the limits stipulated by the LRF for personnel expenses in the last four years? The research adopts a descriptive and explanatory approach, using a case study in the municipality of Dom Silvério-MG, with a methodology that combines qualitative and quantitative analysis of financial data extracted from fiscal reports provided by the City Hall, such as the Budget Execution Summary Report and the Fiscal Management Report. The results indicate that, although the municipality has respected the legal limits established by the LRF, the significant increase in personnel expenses in 2023 reveals the need for more specific control to avoid future compromises to fiscal sustainability and investment capacity.