The LRF is considered a watershed for the fiscal sustainability of Brazilian public finances.
One of its pillars is the limitations in Personnel Expenditure (current expenditure) so that the
public budget is not its entirety consumed with the civil service (active and inactive). Despite
this important law, the State of Tocantins is considered one of the most spending states with a
civil service, with approximately 4.5 thousand reais per inhabitant. Thus, the main objective
of this study is to present the determinants of personnel expenditure and the measures that
have been adopted by the Executive of the State of Tocantins for framing/reduction to the
LRF limits in the period 2011 to 2019. This is a descriptive, quali-quantitative survey and
case study, having as collection instrument the bibliographic/documental survey in
institutional sites, such as the transparency portal, accounting, budgetary and financial reports
and other reports. The main result is the confirmation that, although the various heads of the
Tocantins State Executive (interim and elective) have taken at least 7 measures to contain
personnel expenses, the result was not fully effective, since there was non-compliance with
the LRF limits in 2013, 2014, 2015, 2017 and 2018, with compliance with the law only being
observed in 2019.
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