A lei de responsabilidade fiscal um estudo acerca da inclusão dos contratos de terceirização de mão de obra nas despesas com pessoal em relação aos limites da lrf no município de Guamaré/RN

Abstract

The Fiscal Responsibility Law (LRF), established by Complementary Law No. 101/2000, aims to promote fiscal balance through strict expenditure limits, especially regarding personnel expenses. This study examines the application of the LRF in the municipality of Guamaré/RN, focusing on the inclusion of expenses from outsourced labor contracts in the calculation of personnel expenses. The research is based on a documental analysis of the 2024 Fiscal Management Report, identifying the absence of such expenses and their legal, fiscal, and administrative implications. Through a critical approach, the paper discusses the importance of transparency and compliance with the LRF guidelines to ensure financial sustainability and public trust in municipal management. As a result, it proposes adopting fiscal compliance practices and strategies to improve municipal public accounting, strengthening the constitutional principles of efficiency, morality, and publicity