A especialização previdenciária no âmbito de um tribunal de contas estadual e sua repercussão no equilíbrio financeiro e atuarial dos regimes próprios de previdência social
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Data
2025-10-29
Autores
Torres, Diego Henrique Ferreira
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Editor
Universidade Federal do Espírito Santo
Resumo
The preservation of financial and actuarial balance (EFA) is required of the public employee retirement systems (RPPS). It is a constitutional commandment that aims to guarantee the payment of retirement and pension benefits to the insured of the regime and greater sustainability to the public finances of public entities. Considering a scenario of increased expenses and the social security deficit, research has pointed to the need for the courts of auditors (TC) to improve control over these social security systems, focusing their performance on aspects related to sustainability and social security management. In this context, there is a movement of specialization of TCs in the inspection of RPPS. The main objective of the research was to analyze the specialization of a state court of auditors (TCE) and its repercussion on the EFA of the RPPS, demonstrating how the monitoring of the EFA of the RPPS was in the processes of annual accountability (PCA) of the RPPS managers and mayors and the impact of indicators related to the EFA of the RPPS. The research has a qualitative quantitative approach and the data were collected from secondary sources in open data portals, and from primary sources through two questionnaires applied to the public agents of the TCE researched and to the managers of the RPPS under their jurisdiction. The triangulation of sources and methods conferred greater reliability regarding the results of the research. The results indicate that the TCE's performance was relevant in adopting the EFA as an important criterion in the judgment of PCA, especially in the accounts of mayors, in which most of the rejections resulted from this type of failure. Specialization contributed to advances in the indicators of smaller and medium-sized regimes, although, in the larger ones, the structural pressure of liabilities still exceeds the gains observed. In addition, the jurisdictions began to adopt corrective and administrative practices based on the knowledge of the identified findings in the early stages of the process. RPPS managers and Court employees positively evaluated the social security specialization, although under different emphases on management and government accounts. On the other hand, RPPS managers criticized the extrapolation of the TCE's competences and the lack of understanding of local difficulties. It is hoped that the results of the research can serve as input to contribute to the best practices regarding the control of the social security systems exercised by the audit courts.
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Palavras-chave
Regime Próprio de Previdência Social , Equilíbrio Financeiro e Atuarial , Prestação de Contas Anual