SUSTAINABILITY AND MANAGEMENT OF THE RPPS OF ITAPIPOCA-CE: ANALYSIS OF ITAPREV BETWEEN ACTUARIAL DEFICITS AND FISCAL PRESSURES

Abstract

This study analyzes the financial and actuarial sustainability of the Municipal Social Security Regime (RPPS) of Itapipoca-CE, managed by ITAPREV, from 2016 to 2024. The research investigates the factors compromising sustainability, focusing on contributory rates, deficit amortization mechanisms, and governance of guarantee resources. A mixed-method approach, combining qualitative and quantitative analysis of annual actuarial revaluation reports (RRAA) and audit reports from the Ceará State Court of Accounts (TCE-CE), was adopted. Findings reveal persistent actuarial deficits, inadequacy of contribution rates, limited effectiveness of corrective measures, and governance weaknesses. The study concludes that ITAPREV requires an integrated, technically grounded strategy to ensure long-term financial and actuarial sustainability.