Social security specialization within a state court of auditors and its
repercussions on the financial and actuarial balance of the public employee retirement
systems
Name: DIEGO HENRIQUE FERREIRA TÔRRES
Publication date: 29/10/2025
Examining board:
Name |
Role |
|---|---|
| DIANA VAZ DE LIMA | Examinador Externo |
| DOUGLAS RORIZ CALIMAN | Examinador Interno |
| JANYLUCE REZENDE GAMA | Coorientador |
| TACIANA DE LEMOS DIAS | Presidente |
Summary: 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 qualitativequantitative 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.
