Divergências de limites de gasto com pessoal entre à Secretaria do Tesouro Nacional e os Tribunais de Contas

Abstract

The Fiscal Responsibility Law aims to impose budgetary restrictions and supervise public managers in the administration of money. In order to have good administration, it is necessary to have transparency and planning, so that unnecessary expenses do not occur. This work aimed to raise and highlight divergences in the calculation of personnel expenses, comparing the information transmitted to the Audit Courts and the National Treasury Secretariat, in all Brazilian states and the Federal District, from 2015 to 2021. To achieve The objective was to collect data from the Financial Bulletin, which is published annually. Soon after, descriptive statistics and mean tests were carried out. The results indicate that it is notable that there is a tendency for the personnel expense limit percentages in relation to the net current revenue of the National Treasury Secretariat to be higher than the Court of Auditors, this is due to the fact that the Court of Auditors excludes some items When calculating Personnel Expenses, to confirm this trend, the Z Test was used on the averages, which concluded that the National Treasury Secretariat's tendency to have higher averages was concluded.