| Summary: | nÃo hà === O ordenamento jurÃdico brasileiro, à partir de 1998, permitiu que os entes federativos
estados e municÃpios pudessem migrar do Regime Geral de PrevidÃncia (RGPS),
capitaneado pelo INSS, para um Regime PrÃprio de PrevidÃncia Social (RPPS)
tomando o cuidado para os aportes financeiros necessÃrios para a harmonia do
equilÃbrio atuarial de modo a garantir, no futuro, o pagamento dos benefÃcios a quem
de direito (massa laboral incluÃda nos regimes previdenciÃrios), de sorte que dos
5.509 municÃpios brasileiros, 1.957 instituÃram os seus RPPS e, 55 municÃpios no
Estado do CearÃ, dos 184 existentes. O objetivo principal desta pesquisa foi apurar
o resultado atuarial dos RPPS instituÃdos nos municÃpios cearenses por meio de um
software construÃdo pelo autor e confrontÃ-lo com o resultado atuarial contido nos
Demonstrativos de Resultado das AvaliaÃÃes Atuariais â DRRAÂs. De acordo com os
cÃlculos realizados os RPPS municipais cearenses apresentam dÃficit atuarial no
montante de R$ 3.361.632.976,77, enquanto o valor do resultado atuarial
demonstrados nos DRAAÂs apresentam dÃficit atuarial no valor de R$
10.344.705.187,76. Em ambas as apuraÃÃes o resultado deficitÃrio tem
concentraÃÃo nos municÃpios de Fortaleza, CanindÃ, MaracanaÃ, Juazeiro do Norte
e Itapipoca. Na 1. e 2. apuraÃÃo os municÃpios de Amontada e Caucaia se
mostraram superavitÃrios, acrescentando-se, tambÃm, que os municÃpios de Cruz e
Fortim se revelaram superavitÃrios no cÃlculo realizado pelo autor. O dÃficit atuarial
do MunicÃpio de Itapipoca apresentou-se preciso, tanto no cÃlculo formulado pelo
autor, quanto no demonstrado no DRRA do ente. Conclui-se que os entes
previdenciÃrios deficitÃrios nÃo oferecem sistema de estrutura para o acÃmulo de
recursos para o pagamento de compromissos definidos nos planos de benefÃcios. === The Brazilian legal system , starting from 1998 revealed that the federative states
and municipalities could migrate from the General Provident Fund Scheme ( RGPS )
, headed by the INSS , for its Own Social Security System ( RPPS ) taking care to
financial contributions necessary for the harmony of actuarial balance to ensure in
the future payment of benefits to those eligible ( work force included in pension
schemes ) , so that the 5,509 Brazilian municipalities, 1,957 have instituted their
RPPS and 55 towns in State of Cearà , the existing 184 . The main objective of this
research was to determine the actuarial results of RPPS established in municipalities
of Cearà through a software built by the author and confront him with the actuarial
results contained in the statements of income of the Actuarial Reviews - DRRA 's.
According to the calculations the Cearà municipal RPPS present actuarial deficit in
the amount of R $ 3,361,632,976.77 , while the value of actuarial results
demonstrated in the present DRAA 's actuarial deficit of R $ 10,344,705,187.76 . In
both calculations the deficit result has concentration in the cities of Fortaleza,
CanindÃ, MaracanaÃ, Juazeiro and Itapipoca. In 1. & 2. calculating the
municipalities of Amontada and Caucaia proved surplus, also adding to the towns of
Cruz and Fortim, the surplus calculation performed by the author. The actuarial deficit
of the municipality of Itapipoca presented itself takes both the calculation made by
the author, as in shown in the DRRA one. It is concluded that the pension deficit
loved not offer structural system for the accumulation of resources for the payment of
obligations defined benefit plans. There is evidence that there is no consistency in
the figures to the MPAS during transport of the DRAA 's MPAS is recommending the
external control bodies investigate that the reason pointed out the differences.
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