Responsabilidade fiscal: uma análise da despesa de pessoal com base no RGF e RREO do município de Rio Brilhante - MS

Abstract

The purpose of this paper is to analyze the Fiscal Management statements published by the Rio Brilhante Municipal Administration, and verify if they ensure the credibility of the information contained in the statements, based on the qualitative characteristics of reliable representation and relevance. For the preparation of the work, the following methodologies are adopted: bibliographical, documentary and case study. Most of the public sector entities are intended to provide services to the company, and the performance of such entities can only be partially evaluated through the Fiscal Management Report and the Summary Report on Budgetary Execution, which represent the main instruments for to show the indicators established by the Fiscal Responsibility Law, among which the personnel expenditure was chosen in order to verify the balance of the public accounts. The results of the survey show that although the Municipal Administration is obliged by the Transparency Law to disclose the accounting information to the company, this information demonstrates that it is not effective in determining the percentages of commitment of the expense, revealing results with significant differences in the same account and even financial year disclosed.