MANAGEMENT OF SOCIAL SECURITY RESOURCES OF THE MUNICIPAL SOCIAL SECURITY SYSTEM OF GENERAL SAMPAIO FROM 2013 TO 2023

Abstract

The present study aimed to understand the management and distribution process of contributions to the General Sampaio's Municipal Social Security System (RPPS), in compliance with the Brazilian Federal Constitution and the municipal organic law, focusing on analyzing current and future financial sustainability. It compared data from previous and current administrations. Thus, the following problem was raised: What are the positive and negative impacts of the RPPS of General Sampaio, managed by GSPREV, from 2013 to 2023, and the financial security for future pension benefits? To address the problem, data were presented comparing two different administrations, analyzing the financial surplus or deficit in each period. Bibliographic and documentary research supported the data. The findings suggest that the first administration (2013-2016) had a superior financial performance compared to the second administration (2017-2023), presenting a significantly larger and more consistent surplus over time. The second administration, on the other hand, faced financial difficulties in several years, resulting in a significant accumulated deficit, including the identification of weaknesses in financial management, the need for adjustments in pension policy, and positive impacts on the granting of benefits. The results demonstrate the need for more efficient management of pension resources, the importance of periodic updates to pension legislation, and the necessity of ensuring the long-term financial sustainability of the system.