A proposal for innovation in the audit process of own social security regimes by the audit courts

• Autor(a) principal: da Silva, Francisco Wilson Ferreira
• Data de Publicação: 2019
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/470
• topic: Actuarial Calculation. External Control. Social Security. RPPS. Courts of Accounts.; Cálculo Atuarial. Controle Externo. Previdência Social. RPPS. Tribunais de Contas.

The objective of this paper is to present a proposal for innovation in the external control of the municipal social security systems, since the supervision of the courts of accounts (all) on these social security entities is restricted to a verification of the profession (mainly the regularity of the Certificates and the accounting analysis of the elements contained in the annual accounts. The proposal, by specific methodology (expressions of actuarial calculations, biometric tables and actuarial assumptions generally accepted) is based on the records of age, sex, date of birth, date of entry into the public service and amount of monthly salaries to be submitted to the courts for the preparation of the actuarial statements: Statement of Actuarial Valuation, Actuarial Cash Flow, Actuarial Technical Note and Balance Sheet Atuarial and in the event of a deficit, indicate the form of provisioning (amortization), aiming at their actuarial balance, and confront them with statements contracted and issued by the RPPS, since, in Da Silva (2014), the calculation of actuarial results does not translate into actuarial reality. The aforementioned statements can be sent to the managers of the own social security regimes as managerial reports so that the managers have a guideline of their results: actuarial cost, calculation of the actuarial result and the form of amortization of the deficit results.