Regime Proprio de Previdencia Social : uma análise dos resultados das avaliações atuariais dos municipios sergipanos nos anos de 2021 a 2023

Abstract

As established by Article 40 of the Federal Constitution, it is the responsibility of the Social Security Regime (RPPS) to manage its pension system, ensuring financial and actuarial balance. This measure aims to guarantee the stability and security of social security benefits offered to public servants. This study focuses on the interpretation of the results of the Actuarial Valuations of the RPPS, taking as an example the results of the actuarial evaluations of the municipalities in Sergipe in the years 2021 to 2023. To this end, information was analyzed about the cadastral base, the actuarial assumptions and the actuarial balances to investigate factors that may affect the financial and actuarial balance. The information contained in the Actuarial Assessment Result Statement (DRAA), accessed through CADPREV, for the RPPS of the municipalities of Ilha das Flores and Aracaju was used for analysis. The results obtained show that the RPPS of Aracaju demonstrates an actuarial surplus, while the RPPS of Ilha das Flores demonstrated a delicate situation in relation to the data presented, obtaining a deficit in the years analyzed. This work is expected to help understand the results of actuarial assessments, contributing to better management of Brazilian RPPS.