Responsabilidade Fiscal e a Lei Complementar 173/2020: Uma Análise dos Gastos Com Pessoal no Estado do Piauí Em 2020

Abstract

This study analyzed how the Executive Branch of the State of Piauí behaved in relation to personnel expenses in 2020, in view of the publication of Complementary Law 173/2020. Identifying the support institutions involved in the supervision, as well as verifying if the limits established by the Fiscal Responsibility Law and the limitations imposed by LC 173/2020 were complied with and finally, compare the percentage of personnel expenses in the years between 2019 and 2021. The research is justified by the fact that there is a scenario before and after the event called pandemic of the new coronavirus SARS-CoV-2 and for the collaboration that it can bring to increase the understanding about the function of the LRF as an organ that promotes the balance of public spending, through regulation of control of personnel costs. It was found that, despite the variation in personnel expenses of the Executive Branch from one year to another, the state government managed to stay below the maximum limit allowed of 49% of RCL, when analyzing and comparing the percentages applied with those recommended by LC 101/2000. As contributions of this research, relevant reflections for the scientific and professional scope of public accounting are highlighted, since it emphasizes a timely topic, since the limit imposed by LRF for personnel expenses contributes to avoid excessive indebtedness of federative entities inhibiting practices such as nepotism and that disregard objective criteria in hiring personnel in public administration. translate to English.