Gestão pública dos gastos com pessoal: verificação do cumprimento dos limites prudenciais impostos pela Lei de responsabilidade Fiscal, baseado em relatórios sistematizados nos anos de 2015 e 2016 de um Município de Minas Gerais

Abstract

The present course conclusion paper shows a study about the administration of the Uberlandia City Hall, Minas Gerais. Where highlights the importance of systematic reporting, which has qualified and reliable information of the public money handling giving the public clarification of how your application. Based on what is provided by law and the by 1988 Constitution, assessing if there is prudence in city management in the years 2015 and 2016 , phase in which the multi-annual plan drawn up by the head of the executive branch is focused. The reports are the Fiscal Management Reports and the Summarized Budget Execution Reports, and generated through the SINCOFI platform, where are highlighted the staffing expenditures and the quarterly spending limits, such as personnel expenses and also as sources of tax revenues, what is predicted and what is collected, therefore, leaving room for an assessment of prudence, transparency and efficiency of control systems.