The impact of Expense with Inactive in the definition of the limit of total staff expense
Staff Expense; Public Choice; Fiscal management.
Considering that the expenditure with personnel is the expense with greater numerical representativeness in the total expenses incurred by the public administration and that the Law of responsibility imposes limits for its accomplishment seeking to guarantee and control the responsibility in the fiscal management of public agencies, the present study has as objective to analyze the impact of the interpretation given by the TCE / RN regarding the classification of expenditure with inactive in the fiscal result of expenditure with personnel of the State of Rio Grande Norte in the years of 2013 to 2017 through the analysis of the content of the Fiscal Management Report, accounting, annual audit reports of the TCE / RN and technical interviews.