Lei de Responsabilidade Fiscal e implicações na despesa de pessoal e de investimento nos municípios mineiros: um estudo com dados em painel dinâmico

Santolin, Roberto; Jayme, Frederico G.; Reis, Júlio César dos

doi:10.1590/s0101-41612009000400008

Cited by 28 publications

(31 citation statements)

References 9 publications

(2 reference statements)

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“…The evidence of an increase in personnel expenditure by the municipal administrations identified in this study, is in accordance with the findings of other research 9,[23][24][25][26] .…”

Section: Discussionsupporting

confidence: 93%

“…Santolin et al 25 and Linhares et al 26 analyzed, the before and after the law in the municipalities of Minas Gerais and Piauí. They concluded that the effects of the FRA increased spending on personnel.…”

Section: Discussionmentioning

confidence: 99%

“…This had negative effects as the dependency of the municipalities on the sources from the Union and the State can produce "complacency" from the administrations thus reinforcing the low use of raised resources. In small municipalities, the main revenue comes from transferences from States or the Union 25 .…”

Section: Discussionmentioning

confidence: 99%

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Lei de Responsabilidade Fiscal e as despesas com pessoal da saúde: uma análise da condição dos municípios brasileiros no período de 2004 a 2009

Medeiros

Albuquerque

Tavares

et al. 2017

Ciênc. saúde coletiva

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The limits for expenditure on personnel that were imposed by the Fiscal Responsibility Act (FRA) have been considered by local health managers as an obstacle to health sector policies. This paper analyzes the linear trend for the personnel expenses indicators and the correlation of this with the profile of spending on health care personnel in 5,356 Brazilian municipalities from 2004 to 2009. The study of the time series used data from the 'Finanças do Brasil' (Finbra) and data from the Information System on Public Health Budgets (SIOPS). There was a trend towards an increase of 1.3% in the annual average of total personnel expenditure in the municipalities, but the cost of health care staff did not follow that growth. There were no correlations between the indicators, and this result is contrary to the arguments given by the health managers. They attribute the problems with hiring workers and the expansion of health systems to the FRA. The availability of data from the Finbra and the Siops system is associated with a lack of knowledge on these issues. This makes it an opportune time for conducting new research.

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“…The evidence of an increase in personnel expenditure by the municipal administrations identified in this study, is in accordance with the findings of other research 9,[23][24][25][26] .…”

Section: Discussionsupporting

confidence: 93%

Section: Discussionmentioning

confidence: 99%

See 1 more Smart Citation

Lei de Responsabilidade Fiscal e as despesas com pessoal da saúde: uma análise da condição dos municípios brasileiros no período de 2004 a 2009

Medeiros

Albuquerque

Tavares

et al. 2017

Ciênc. saúde coletiva

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“…One of the exceptions is the study by Melo, Pereira, and Souza (2014), which pointed out the positive eff ect of CA productivity (number of audits performed by each court in a given year by the number of organs) in reducing propensity to use unpaid commitments by State government. Furthermore, previous studies on public fi nance in Brazil do not consider the role of CAs, especially those involving the impact of the Fiscal Responsibility Law on municipalities (Gerigk, Clemente & Taff arel, 2010;Santos & Alves, 2011;Santolin, Jayme Jr & Reis, 2009). Given the role of CAs in the fi scal dynamics of regional and local governments, the results of these studies would gain greater internal validity by controlling the coercive eff ect that CAs eventually exert on audited entities.…”

mentioning

confidence: 99%

The diversity of the Brazilian regional Audit Courts on government auditing

Lino

Aquino

2017

Rev. contab. finanç.

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Currently, the 33 regional audit courts are responsible to monitor the public nancial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. is article aims to analyze the diversity of internal con guration of these regional audit courts and to discuss the potential associations with the nancial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to o cial documents from the audit courts, such as audit manuals and activities reports. e audit quality drivers were identi ed within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identi ed con gurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. e discussion shows that dissimilarities on the courts' con gurations, as they are responsible to audit a speci c country area, will contribute to a di erent coercion level on scal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. is paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality e ects in the public nance studies in Brazil.

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“…Todas essas virtudes fazem com que os dados em painel sejam utilizados nos mais variados campos da ciência como economia (CORNWELL;TRUMBULL, 1994;LAWRANCE, 1991;LEITÃO, 2010;ROCKOFF, 2004;SANTOLIN;JR;REIS, 2009), saúde e medicina (MENDONÇA;MOTTA, 2005;PARENTE;MCCULLOUGH, 2009;POWELL, 2009;LEITE, 2008), agricultura (ANTONINI; ARGILÉS-BOSCH, 2017; BLANC; SCHLENKER, 2017; KLOMP; HOOGEZAND, 2018; KOUSER; QAIM, 2011) e engenharia (BERALDI, 2017;REITER, 2015;SILVA;MENEZES;NEDER, 2016;YANG et al, 2017).…”

Section: Dados Em Painel Versus Dados Seccionaisunclassified

Análise da influência da vizinhança no comportamento individual relativo a viagens através de dados em painel

Assirati¹

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Lei de Responsabilidade Fiscal e implicações na despesa de pessoal e de investimento nos municípios mineiros: um estudo com dados em painel dinâmico

Abstract: Resumo O presente trabalho realizou um estudo dos possíveis impactos da Lei de Responsabilidade Fiscal (LRF) no comportamento das despesas dos municípios de Minas

Cited by 28 publications

References 9 publications

Lei de Responsabilidade Fiscal e as despesas com pessoal da saúde: uma análise da condição dos municípios brasileiros no período de 2004 a 2009

Lei de Responsabilidade Fiscal e as despesas com pessoal da saúde: uma análise da condição dos municípios brasileiros no período de 2004 a 2009

The diversity of the Brazilian regional Audit Courts on government auditing

Análise da influência da vizinhança no comportamento individual relativo a viagens através de dados em painel

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