SOCIAL ORGANIZATIONS AS ALTERNATIVES TO THE LIMITATIONS OF THE FISCAL RESPONSIBILITY LAW: A CASE STUDY IN A BRAZILIAN STATE CAPITAL

Authors

DOI:

https://doi.org/10.14210/alcance.v27n2(Mai/Ago).p217-232

Keywords:

Law of Fiscal Responsibility. Expenses with personnel. Social organizations.

Abstract

The Fiscal Responsibility Law (FRL) provides for limitations on personnel expenses of Brazilian entities. In this scenario, the Florianópolis City Hall (Prefeitura Municipal de Florianópolis - PMF) aimed to implement social organizations (SO) in the management of health and education units, alleging that it was prevented from hiring new employees due to this limitation. This article therefore analyzes the indicators of indebtedness with personnel of the PMF in order to verify the truth of this allegation and to present alternatives to the tax reforms and for SOs. A case study was carried out, gathering personnel expense sheets for the period 2012 to 2017. A literature search was also conducted, for discussions on outsourcing of social organizations. It was found that the PMF is legally prohibited from contracting through public tender, and that this is a longstanding problem. Some advantages and disadvantages of SO over direct administration were also found. It was identified that the tax reforms could occur through the reduction of commissioned positions, gratified functions, and temporary and outsourced workers. Also, if the SO are seen as outsourced entities, then the salaries should be entered into the FRL calculation. Therefore, the managers’ main motivation should not be circumventing the limitations on personnel, but rather, the benefits for the population and the municipal administration.

Author Biographies

Gabriel Nascimento Kinczeski, Universidade Federal de Santa Catarina

Possui graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (2011). Especialização em Contabilidade Pública e Responsabilidade Fiscal pelo Centro Universitário Internacional (2015). Cursando atualmente o programa de Mestrado Profissional em Administração Universitária (PPGAU/UFSC), com enfoque na temática de Gestão e Fiscalização de Contratos Terceirizados. É contador da Universidade Federal de Santa Catarina, atuando no Departamento de Projeto, Contratos e Convênios como Chefe do Serviço de Controle de Empenho e Faturamento de contratos terceirizados. Tem experiência na área de Administração Púbica, com ênfase em Ciências Contábeis.

Rafael Pereira Ocampo Moré, Universidade Federal de Santa Catarina

Pesquisador da UFSC. Bacharel e Mestre em Administração pela UFSC (2008 e 2012) e Doutor em Administração do Programa de Pós-Graduação em Administração da Universidade do Vale do Itajaí (UNIVALI) 2016, com bolsa CAPES. Doutorado sanduíche (2013-2014) na Universidade Politécnica de Valência - UPV, Valência/Espanha (bolsa Capes) nos temas Governança, Conhecimento e Inovação em Habitats de Inovação. Pesquisador do Grupo de Estratégia em Serviços, Inovação e Conhecimento - GESICON (www.gesicon.com.br/grupo). Pesquisador do Núcleo de Estudos sobre Meio Ambiente e Contabilidade - NEMAC. Professor Colaborador do Programa de Pós-graduação em Administração Universitária - PPGAU. Servidor da Secretaria de Educação a Distância da UFSC. Condenador adjunto do Núcleo UAB. Coordenador do Instituto Tec-Idea. Coordenador da incubadora NOVUS/UFSC.

Downloads

Published

2020-04-02

Issue

Vol. 27 No. 2(Mai/Ago) (2020)

Section

Article

License

In this statement of responsibility, I/we certify that I/we participated in the preparation of the attached article, thus making my/our responsibility for its content public. I/we declare that we have not omitted any links or financing agreements between me/us and entities and/or institutions that may have an interest in the publication of this article. I/we certify that the article is original and the work, either in total or in part, or any other work of my/our authorship with substantially similar content, has not been nor will be sent in any format (printed or electronic) to another periodical while its publication is being considered by Revista Alcance. In this consent form, the associated authors give permission to Revista Alcance, in the case of approval by its Editorial Board, to publish the attached article in electronic copy in a regular edition of the journal and to load it to the database.