Análise do gasto com pessoal do poder legislativo e executivo nos munícipios do Estado do Amazonas com relação a lei da responsabilidade fiscal

Abstract

The Fiscal Responsibility Law establishes limits on personnel expenses to ensure fiscal balance and transparency in public administration. The Court of Auditors issues alerts about excessive spending, published in the Electronic Official Gazette. The research focuses on the dynamic management of personnel expenses, using the Net Current Revenue as a reference. The study aims to analyze expenses in the 10 most populous municipalities in the State of Amazonas, checking compliance with personnel spending limits outlined in the legislation. Through data collection from Fiscal Management Reports published in the System of the Brazilian Public Sector's Accounting and Fiscal Information by the Legislative and Executive branches, tables and graphs were organized to illustrate the evolution of personnel expenses. The results indicate that only 20% of the analyzed municipalities (Humaitá and Manaus) complied with all Fiscal Responsibility Law limits from 2019 to 2022. In 2023, only Manaus adhered to the stipulated limit, and Humaitá did not submit any quarterly reports in 2023, suggesting a general non-compliance with legal provisions. This finding highlights potential deficiencies in the economic management and budgetary organization of the municipalities, which could result in sanctions from the Court of Auditors of the State of Amazonas.