PERSONNEL EXPENSES IN THE MUNICIPAL PUBLIC ADMINISTRATION OF IGARAPÉ-MIRI AND VIOLATIONS OF THE FISCAL RESPONSIBILITY LAW

• DOI: https://doi.org/10.22533/at.ed.51572132624068

• Palavras-chave: History of Municipal Public Administration. Personnel Expenditures. Fiscal Responsibility. Violations.

• Keywords: History of Municipal Public Administration. Personnel Expenditures. Fiscal Responsibility. Violations.

• Abstract:

  The purpose of this study was to understand the historical evolution of the limits on personnel expenses applied by public officials of the Municipal Executive Branch of Igarapé-Miri, in relation to the parameters imposed by the Fiscal Responsibility Law. Can it be said that the mayors who served from 2015 to 2025 represent examples of public officials whose terms as heads of the Municipal Executive Branch of Igarapé-Miri were marked by fiscal responsibility regarding personnel expenses? The study utilized bibliographic sources, an examination of the text of Complementary Law No. 101 of 2000 and Complementary Law No. 178 of 2021, as well as the Fiscal Management Reports containing information on personnel expenses, the Internal Control Reports, and certain indicators available on the website of the Court of Auditors for Municipalities of the State of Pará. From a fiscal standpoint, both Roberto Pina Oliveira and Ronélio Antônio Rodrigues Quaresma both managers failed to act with common sense or due prudence regarding the expenditures they incurred to pay personnel employed by the Municipal Public Administration, since they deliberately and repeatedly violated the constitutional principle of legality and exceeded the limits prohibited by law.