Sistema de proteção social dos militares das Forças Armadas (SPSMFA): uma análise do comportamento e evidenciação do passivo após a reestruturação de 2019

Abstract

The study sought to analyze how the liabilities generated by the income of military veterans and military pensions that are part of the Social Protection System for Military Personnel of the Armed Forces (SPSMFA) were impacted by Law No. 13,954 of 2019, which restructures the military career. To this end, the items used to demonstrate expenses with income of military veterans and military pensions that make up the System were qualitatively identified, as well as their projections in the budget execution statements of the Federal Government of Brazil, namely: the actuarial annex of the Budget Guidelines Bill (PLDO), the Summary Report on Budget Execution (RREO), and the General Balance Sheet of the Union (BGU). We also sought, based on the accounting documents, to verify the behavior of the expenses in question in the face of fluctuations in macroeconomic indicators. Finally, we analyzed the impacts of the changes implemented by the law on projections and expenses. The qualitative analysis of the disclosure showed that, from 2019 to the present, the documents showed significant progress in relation to compliance with the disclosure items recommended by the Brazilian Public Sector Technical Accounting Standard (NBC TSP) 15 – Employee Benefits. The analysis of expenses showed that, after the implementation of Law 13.954/2019, expenses suffered a reduction in their growth rate, with growth being lower than the inflation rates selected for comparison in this research. The projections considered to make the System's provisions, when considering the 16-year horizon, also observed a reduction in their growth rate. For the 75-year horizon, it was not possible to obtain concrete results due to the recent changes in the recognition and disclosure methodology introduced to comply with the recommendations of NBC TSP 15. In this sense, the conclusions of the study indicate that Law 13.954/2019 was effective in controlling expenses for military veterans' benefits and military pensions that are part of the SPSMFA. However, after a few years in which the methodology of recognition, measurement and evidence is repeated, it is prudent that the study be redone so that new conclusions can be obtained.