O comprometimento intergeracional decorrente da criação e gestão dos regimes próprios de Previdência Social nos municípios do estado de Mato Grosso do Sul

Abstract

Mismanagement of Own Social Security Regimes (RPPS) can cause major problems in public finances, compromising future resources and services provided to society. The purpose of the present study is to investigate whether the creation and management of MS RPPS are financially and actuarially viable and possible impacts for future generations, with the object of study being the 79 municipalities of the State. The data were collected in the rendering of accounts carried out in 2021 to the Court of Auditors of the State of Mato Grosso do Sul (with regard to the values of the rates practiced in the year 2020) together with information made available on the transparency portal of the municipalities and also on the website from the Social Security Department (SPREV). In addition to the numbers, descriptive statistics were used in order to know the percentage of resources, in relation to the total value of the civil servants' remuneration, that the municipalities disbursed (or should have disbursed) to meet the employer's obligations. Tabulating the data and developing the analyses, it was found that there were 51 municipal RPPS in MS, of which, at the end of 2020, 34 had employers' obligations greater than the obligations required of municipalities linked to the General Social Security Regime (RGPS). Regarding the actuarial situation, only 3 RPPS (Eldorado, Nova Alvorada do Sul and São Gabriel do Oeste) did not show an actuarial deficit in their balance sheets, while 48 RPPS are in an actuarial deficit situation. Comparing the municipalities that instituted RPPS with those that did not, it was found that the 51 municipalities that instituted RPPS had social security funded debt and, of the 28 municipalities that did not opt for their own regime, 22 had social security funded debt, that is, of the 79 municipalities in the south of Mato Grosso, only 6 municipalities (Alcinópolis, Brasilândia, Figueirão, Japorã, Laguna Carapã e Paraíso das Águas) did not have a well-founded social security debt, and the 6 municipalities were linked to the General Regime. Thus, it is concluded that the results showed that the municipalities that instituted RPPS are more susceptible to having a well-founded social security debt. In addition, most municipalities that instituted RPPS (34 out of 51) had, in 2020, employer obligations greater than the employer's obligation practiced in the general regime. Also noteworthy is the need for greater commitment from managers and studies on the feasibility of maintaining or not RPPS in the municipalities of MS.

Keywords: Own Social Security Regimes, Agency Theory, Public Choice Theory, Intergenerational Impact