Josedilton Alves Diniz

Gestão dos gastos de pessoal na administração pública brasileira: avanços após a implementação da Lei de Responsabilidade Fiscal

O objetivo deste estudo consistiu em analisar os impactos gerados pela Lei de Responsabilidade Fiscal, no que tange ao comprometimento da receita corrente com as despesas com pessoal, em tres anos de sua vigencia, ou seja, comparando-se os gastos dos exercicios de 1999 com 2001 e 1999 com 2002. Utilizou-se uma amostra de 86 municipios do Estado da Paraiba, buscando verificar a existencia de diferencas significativas entre os niveis de comprometimento das Receitas Correntes Liquidas com gastos de pessoal a partir do teste nao-parametrico de Mann-Whitney. Concluiu-se que quando se analisa 1999 com relacao a 2001 percebe-se que o esforco para reducao de despesa com pessoal ainda nao e estatisticamente perceptivel. No entanto, quando se analisa 1999 com relacao a 2002, infere-se que houve diminuicao significativa, do ponto de vista da estatistica da participacao das despesas com pessoal na receita corrente de 2002 em relacao a 1999. Palavras Chaves: Lei de Responsabilidade Fiscal, despesas com pessoal e receita corrente liquida. Abstract The aim of this study is to analyse the impacts generated by the Fiscal Responsibility Law, with reference to the commitment of the current revenue with expenditures with staff, in three years, comparing the expenses of the exercises of 1999 with those of 2001 and the ones of 1999 with those of 2002. A sample of 86 cities of the State of Paraiba was used with an attempt to verify the existence of significant differences between the levels of commitment of the Liquid Current Revenues with expenses with staff from the Mann-Whitney’s nonparametric tests. It was concluded that when 1999 is compared to 2001, one can notice that the effort for the reduction of expenditure with staff is still not statistically perceivable. However, when 1999 is observed in comparison to 2002, it is visible that there was a significant reduction in the participation of expenditures with staff in the current revenues of 2002 in relation to those of 1999 when they were analysed statistically. Key Words: Fiscal Responsibility Law, expenditures staff and liquid current revenues