Evaluation of personnel expenditure in the municipalities of the state of Ceará
impacts resulting from the covid-19 pandemic
DOI:
https://doi.org/10.12662/2359-618xregea.v14i2.p46-63.2025Keywords:
covid-19 pandemic, personnel expenses, municipalities of the state of CearáAbstract
This study aims to evaluate the impacts of personnel expenses in the Municipalities of the State of Ceará resulting from the covid-19 pandemic. The methodology is qualitative-quantitative, applied in the 184 municipalities of the state of Ceará in the years 2018-2023, segmenting it into pre-pandemic (2018-2019), pandemic (2020-2022), and post-pandemic (2023), with the data on Net Current Revenue (RCL), Personnel Expenses (GP) and Percentages of Personnel Expenses (PGP), evaluating the limits of the LRF (Alert, Prudential and Maximum Limit). The results showed a lack of control in the pre-pandemic period regarding limits, although reduced from 2018 to 2019; during the pandemic period (in 2020 and 2021), the percentages increased; and post-pandemic, there was a balance in the limits. With quantitative methods, an inverse relationship between RCL and PGP was concluded, and by studying inhabitants in the smallest cities, an inverse relationship was observed between the variables Habit x PGP and PGP x RCL.
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