ANALYSIS OF PERSONNEL EXPENDITURES OF CITY COUNCILS OF RIO GRANDE DO SUL: A STUDY OF 100 CITIES

Abstract

The aim of this study was to verify if 100 city council of Rio Grande do Sul (RS), Brazil, respected the budget for personnel expenditures, established by the Fiscal Responsability Law (FRL), from 2013 to 2015.. The methods as the problem approach is a qualitative research; in the purpose is applied research; the aim is descriptive; and on the procedures, it is a file search. Data collection was proceeded by State Audit Courts of Rio Grande do Sul (TCE-RS) and the ranking of municipalities of the last census of the Instituto Brasileiro de Geografia e Estatística (IBGE). As the main analysis, the study identified the percentage of personnel expenditures on the net current revenue (NCR); individually and by municipalities group; it was calculated the average spending per capita and identified the revenue from property tax (IPTU) and expenditures related to personnel in Legislative. None of the city councils exceeded the budget of 6% of the FRL, it observed 20% of them spent from 1 to 2% of NCR with personnel; 40% between 2 and 3% on the NCR; 26% between 3 to 4% of NCR and finally 5% spent 4 to 5% of NCR. Nevertheless, it was found that there are differences in the administration of the 100 city councils analyzed and that in the long term, in the smaller municipalities in population, the financial situation could be compromised.