Este estudo tem por objetivo avaliar os impactos dos gastos com pessoal nos municípios do estado do Ceará decorrentes da pandemia covid-19. A metodologia é qualitativo-quantitativa, aplicada nos 184 municípios do estado do Ceará, nos anos de 2018 a 2023, segmentando-o em pré-pandêmico (2018-2019), pandêmico (2020-2022) e pós-pandêmico (2023), com os dados da Receita Corrente Líquida (RCL), Gastos com Pessoal (GP) e os Percentuais de Gastos com Pessoal (PGP), avaliando os limites da LRF (Limite de Alerta, Prudencial e Máximo). Os resultados apontaram descontrole no período pré-pandêmico quanto aos limites, embora esses índices tenham reduzido de 2018 para 2019; no período pandêmico (em 2020 e 2021) os percentuais aumentaram; e, no pós-pandêmico, houve equilíbrio nos limites. Com os métodos quantitativos, concluiu-se a relação inversa entre RCL e PGP, e, ao estudar habitantes nas menores cidades, observou-se relação inversa entre as variáveis Habit x PGP e PGP x RCL.
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.
