Rio Grande do Norte Court orders audit of education payroll

The Rio Grande do Norte State Court of Accounts (TCE-RN) has ordered an inspection of the payroll for the State Secretariat of Education, Sport, and Leisure (SEEC). The audit aims to investigate potential irregularities in how expenses stemming from judicial decisions are being recorded.

The investigation follows a representation by the Public Ministry of Accounts, which suggests that the amounts recorded by the Education Secretariat as judicial decision expenses may exceed the totals reported by the State Government. This discrepancy could impact compliance with public accounting standards and the Fiscal Responsibility Law (LRF).

Specifically, the audit will examine whether salary advantages granted by court orders are being correctly integrated into personnel expenditure calculations. While certain judicial payments may be temporarily deducted from personnel cost limits, they must be fully integrated after a specific period. If these deductions are maintained improperly, they could artificially lower the reported percentage of Net Current Revenue (RCL) used for personnel costs. In the second quadrimester of 2025, the State reported personnel spending at 55.73% of the RCL; however, without the judicial expense deductions, this figure would rise to 58.34%.