Despesa com pessoal e as medidas de recondução aos limites da LRF: o caso do poder executivo do estado do Tocantins no período 2011 a 2019

Abstract

The LRF is considered a watershed for the fiscal sustainability of Brazilian public finances. One of its pillars is the limitations in Personnel Expenditure (current expenditure) so that the public budget is not its entirety consumed with the civil service (active and inactive). Despite this important law, the State of Tocantins is considered one of the most spending states with a civil service, with approximately 4.5 thousand reais per inhabitant. Thus, the main objective of this study is to present the determinants of personnel expenditure and the measures that have been adopted by the Executive of the State of Tocantins for framing/reduction to the LRF limits in the period 2011 to 2019. This is a descriptive, quali-quantitative survey and case study, having as collection instrument the bibliographic/documental survey in institutional sites, such as the transparency portal, accounting, budgetary and financial reports and other reports. The main result is the confirmation that, although the various heads of the Tocantins State Executive (interim and elective) have taken at least 7 measures to contain personnel expenses, the result was not fully effective, since there was non-compliance with the LRF limits in 2013, 2014, 2015, 2017 and 2018, with compliance with the law only being observed in 2019.