Uma análise do índice de despesa com pessoal no município de Teresina/PI no período de 2015 a 2023

Abstract

The analysis of personnel expenses within the scope of the municipal Executive Branch of Teresina/PI, from 2015 to 2023, allowed us to assess the effectiveness of the application of the Fiscal Responsibility Law at the local level. The Law defines limits for personnel expenses based on Net Current Revenue, setting the alert (48.6%), prudential (51.3%) and maximum (54%) percentages. Although Teresina exceeded the alert limit in some years, expenses remained below the prudential and maximum limits, demonstrating legal compliance. The research, of a qualitative, descriptive and documentary nature, was based on official data from the Transparency Portal and Fiscal Management Reports, organized in comparative tables and graphs. It was found that, over the years, especially after 2018, there was a trend of reducing the Net Current Revenue commitment to personnel. This responsible fiscal management allowed the municipality to maintain its investment capacity, enter into agreements and avoid sanctions. It is concluded that the municipal Executive complied with the legal limits of the Fiscal Responsibility Law, reinforcing its importance as an instrument for controlling and balancing public accounts. For future studies, it is recommended to evaluate the efficiency of personnel expenditure, considering productivity and results in the provision of public services.