Article
Portuguese
ID: <
oai:doaj.org/article:6309039d53a142ab9a2e2c7991cb83b5>
·
DOI: <
10.32586/rcda.v16i1.396>
Abstract
A The pension reform concerns those who are close to putting in place the necessary conditions for retirement, with an impact on the Own Social Welfare Schemes. In the State of Ceará, the number of applications for registration of retirement from municipal public servers has grown, both to the Court of Auditors of the Municipalities and to the State Audit Court, but the municipal social welfare schemes (RPPs), most of which are certified as being regularly certified by the Ministry of Social Welfare, do not return the total value of consignments made on payment sheets of cearenous municipal public servers. In this context, this article has examined whether the CRPs issued by the Ministry of Social Welfare (MPS) ensure the regularity of the welfare institutions and whether the salaries of municipal public servers are returned to the statutory values and deadlines and the position taken by the courts of auditors on the subject. The collection of the data contained in the government accounts provided by the competent authorities to the ECT-EC and the Social Welfare Portal shows that the issue of CRPs by the MPS does not guarantee the regularity of the RPPs. In the State of Ceará, 2016, approximately R $67.000.000,00 is still pending for the transfer of municipal security. The TCS are characterised by the non-transfer of a proviso as a crime of indigenous appropriation.