#reeque | Explore Tumblr Posts and Blogs

duhragonball · 3 years

Text

[FIC] Luffa: The Legendary Super Saiyan (155/?)

Disclaimer: This story features characters and concepts based on Dragon Ball, which is a trademark of Bird Studio/Shueisha and Toei Animation. This is an unauthorized work, and no profit is being made on this work by me. This story is copyright of me. Download if you like, but please don’t archive it without my permission. Don’t be shy.

Continuity Note: This story takes place about 1000 years before 66 years after the events of Dragon Ball Z.

Hey, it’s the Hero Lab!

[1 July, Age 726. Planet Plant.]

The latest reports from the frontlines were very encouraging. The Tuffles were a stubborn enemy, but the Saiyans had managed to drive them out of the north quarter of Orange City, while the Truffle pushback in Cidertown had slowed to a virtual standstill. Nappa smiled as he laid the report down and enjoyed the view from his new penthouse. The blood of the previous owner still stained the walls and floors, but he rather enjoyed the scent of dead Tuffles. It gave the place some much-needed personality.

"You seem to be in a good mood today."

Nappa looked up from the balcony and spotted a young Saiyan floating overhead. He didn't recognize the man, but judged him to be part-alien from the color of his hair and the strange clothes that he wore. He looked more like a Tuffle than a Saiyan, but the scent was proof enough that he wasn't Nappa's enemy. Whatever the young man's parentage, his blood was nothing like the kind that decorated his new home.

"Why wouldn't I be happy?" Nappa asked. His thin mustache framed his smile as he crossed his arms over his massive chest. "The Tuffles have been lording over us for years, and now we're finally taking over this planet, just as easily as I took over this apartment. Before long, the Tuffles will be the ones begging us to let them stay on Planet Plant."

"I guess you're right," the man said. "At least until someone stronger comes along and takes it all away from you."

"I like you, kid," Nappa said with a gravely laugh. "You sure do know how to tell a joke. What brings you here?"

"I had some questions," he said as he alighted on the balcony. "I need information, and I heard you knew my father, so I thought I'd start with you."

Nappa eyed the man suspiciously. "I know a lot of fathers," he said. "None of them wore long black coats, or carried a sword, though. What's your dad's name, kid?"

"Vegeta," he said.

Nappa laughed. Then he looked at the young man more carefully, doing his best to ignore the blue eyes and the lavender hair that hung around his face. Then he laughed harder.

"Something funny about that?" the man asked.

"I do see a bit of a resemblance," Nappa said. "Guess King Vegeta II had a few 'unofficial' heirs over the years, huh? Who knew he had it in him? So which is it? You want to blackmail the royal family? Or were you hoping they'd give you a cushy civil service job?"

"Nothing like that," the man said. "I just wanted to ask you some questions. Nothing personal, just general background stuff."

"Yeah? Well why should I help you?" Nappa asked. "For that matter, killing you would probably be a smarter play. One less would-be usurper for the king to worry about, right? I’m sure your old man would make it worth my while."

"Oh, I probably should have been more specific," the young man said. "My father isn't Vegeta the Second. It's Vegeta the Fourth."

Nappa gave him a sidelong glance. "There is no Vegeta IV," he said warily.

"Not yet, anyway," the man said with a knowing smile.

"That's it, I don't know what your game is, punk, but I'm through playing!" Nappa said. "You can tell your lies in hell!"

He drew back his arm and threw a punch that would have killed most Saiyans on contact. Nappa had made a name for himself on the battlefield for defeating entire companies of Tuffle mechatroops all by himself. He fully expected to turn the young man's head into a cloud of red mist.

Instead, the man blocked his strike with such incredible speed that Nappa couldn't even tell that he had moved. In one instant, the man had been standing with his hands in his pockets. And then in the next, the man was now gripping Nappa's palm with his thumb and index finger. He squeezed slightly, and Nappa nearly dropped to his knees from the pain.

"Nnnghhh!" was the noise he made as he struggled not to show how much it hurt. His free hand reached up for his scalp, where he tugged at the tuft of thick black hair on his head.

"Look, let's cut to the chase, all right? For you, this'll only take a few minutes, but I might be doing these interviews all night, so don't waste my time, okay? Those Tuffles you're fighting might be pushovers, but I'm not. So now that you know that you can't brute force your way out of this, what'll it be?"

He released Nappa's hand, and Nappa gasped with relief as he cradled it in his other palm. He stared at his hands for a moment, then at the man. Then he paused to consider the sword, and how much worse it would get if the young man decided to make use of it.

"Heh. Uh, yeah, sorry, Your Majesty. I-I should have recognized you sooner. Anything you want, just let me know, Prince... uh... Prince... What'd you say your name was?"

"I didn't," he replied. "So, let's start with a simple one. Have you ever heard of a Saiyan named Luffa?"

*******

[1 December Age 893, Earth.]

"Honestly, I didn't expect him to know Luffa. Nappa didn't recognize her when she faced him on a Time Patrol mission, but he did fill me in on a few things."

By Age 889, the arcade game Super Dragon Ball Heroes had become a popular pastime, and the city of Hero Town became the global headquarters for the craze. Gaming enthusiasts from around the world traveled to Hero Town to partake in the game, which was based upon actual events from the previous century. Trunks had logged many hours in front of an SDBH cabinet, though his reasons had nothing to do with recreation. For all its popularity, the game had a very strange secret. It was the Capsule Corporation who developed the software, but the world within the game was actually made possible by the Time Patrol. Deep beneath Hero Tower was the Hero Lab, where the Time Patrol occasionally conducted secret research and reconnaissance.

"I don't get it, Master," said a teenage girl standing near one of the main computer terminals that surrounded nearly every surface of the Hero Lab. "You formed the Dragon Ball Heroes Team to help you defeat Sealas, right? So why didn't you come to us on this Towa situation?"

"Note's right, Trunks!" said a teenage boy eating mochi from a bag. "I'm Goku's descendant, after all! It's not fair to leave me out of a case like this."

Trunks deactivated the Hero Switch device and handed it to Anne, one of the scientists who maintained the lab. His black trenchcoat and sword hung next to several labcoats on a metal rack in the corner, revealing the olive-green sweater he wore underneath. He smiled at Note and Beat, and then Dr. Leggings, the project director of the Hero Lab, who was programming the next simulation.

"I understand where you're coming from, kids," Trunks said, "and I appreciate the offer, but it's not that simple."

"Why not?" Beat asked. "From what you've told us, Luffa's a Saiyan, right? If that's all you needed, then I could have tackled these missions for you. I'm a Saiyan, too."

"Oh, here we go..." Note grumbled. She made sure to roll her eyes dramatically enough for everyone in the room to see.

"What?" Beat asked. "It's true, isn't it?"

"Beat, even I have Saiyan ancestry," Dr. Leggings said without looking up from her computer terminal. "After a hundred and thirty years of Saiyans living on Earth, it's not as uncommon as you might think."

"She's right," Trunks said. "We have a lot of Saiyan-Earthling Time Patrollers back in Toki Toki City from the next century. A few of the stranger ones call me 'Your Highness', but I try not to hold it against them. Besides, if all I cared about was Saiyan blood, I'd go to my father for help. So that's not why I recruited you, or Luffa, for that matter."

"Then why did you recruit Luffa instead of coming to us?" Beat asked.

"Listen,” Trunks said. “In my timeline, No. 17 and 18 had destroyed much of the world. Son Gohan was the only Z-fighter left, and he was reluctant to train me. He needed the help, but he was worried about me getting hurt. I think eventually he decided he didn't have a choice. He knew that if anything happened to him, there would have been no one else to defeat the Cyborgs. But now I understand how his reluctance. After he... well.... Later on, when I was on my own, I was determined to defeat them alone. I wanted no part of my mother's plan to use her Time Machine to get help from Goku."

"But, Master, if you hadn't gone back in time," Note said, then you never would have joined the Time Patrol, or formed the Dragon Ball Heroes Team!"

"Exactly," Trunks said. "Working with Goku and his friends in the past, I learned how valuable it can be to have allies. It's not just about having extra hands to help with the hard work. You can learn from each new friend you make. And they can learn from you, as well. I think that's why the Supreme Kai of Time created the Time Patrol in the first place. So it wouldn't be right to keep turning to the same handful of allies every time. Besides, I need you guys here, keeping an eye on things in Hero Town."

"Well, yeah," Beat said. "I guess that makes sense. But it's been so dull around here lately."

"Tell you what," Trunks offered. "Once things settle down in Toki Toki City, I'll pull a few strings, maybe bring you guys in on a Time Patrol mission. How's that sound?"

"Really?!" Note cheered. She jumped into the air and kicked her heels behind her with excitement.

"Awesome!" Beat said.

"Don't get too carried away," Trunks said. "I can't make any promises. Ultimately, it's up to the Supreme Kai of Time. But I think we can manage something."

"I think we're ready for the next session, sir," Leggings said. "Assuming these coordinates you gave us are valid. Are you sure we can trust Nappa?"

"She's right, Master," Note added. "He's bad news. Just because you're stronger than he is doesn't mean he would have had any reason to tell you the truth."

"Which is exactly why I'm using Hero Lab to access the game world instead of traveling back in time," Trunks explained. "Our research teams back in Toki Toki City are constantly using time machines to observe historical events, but they can't interact with anything or ask questions, because it might alter history."

"But the SDBH game is a simulation based upon the Scroll of Eternity itself," Dr. Leggings said. "Meaning it's a nearly perfect copy of the real world, one that you can tamper with and not have to worry about permanently changing anything."

"Of course!" Note said. "It's like how Sealas used the game to learn what changes he could make to alter history. He used the game like a practice run for the real thing."

"Only, instead of changing the way things happened in the past," Beat said, "you're using the game to find out how things are supposed to have turned out. But how does that help you learn anything about Luffa?"

"I asked Shenron to bring me a powerful ally," Trunks said. "I should have been more specific about the wish, but I was kind of desperate for the help. Shenron sent me Luffa, but she had no idea what was going on, and neither of us knows how to get her back where she came from. She talked to one of our historians, and it's starting to sound like she's from some other part of the universe, or maybe from another timeline. But wherever she's from, she's still a Saiyan, and not a descendant of Goku or Vegeta, like we are. So I think if I go far enough into the past, I'll find some historical information we have in common, and maybe I can follow that thread back to her home."

"Phew!" Beat said. "That sounds like a lot of work! I'm worn out just thinking about it."

"You're not even doing anything," Note muttered.

"There's no telling what kind of trouble I might run into in the simulated history," Trunks said. Dr. Leggings has only ever run the simulation in a very narrow time range. A few centuries at most. I may end up taking the simulation into uncharted territory, and everything I know about Saiyans tells me that they had plenty of enemies to fight. If things get hairy, I'll need some backup, and that's where you two come in. I can't think of anyone better qualified than my two top students."

"Gosh...!" Note said.

"Yeah! Now you're talking!" Beat cheered.

Anne handed the Hero Switch back to Trunks. The device was a powerful computer, but it looked like a black bracelet covered in glowing blue lights and a Capsule Corp. logo. Trunks placed it onto his right wrist and prepared to activate it.

"In the game world," he said, "Nappa told me that "Saiya" was a name for several planets colonized by Saiyans throughout history. The most recent one was destroyed around four hundred years ago. Hopefully, someone there will know more about King Rehval, or the Camelian Empire, or this Planet Nagaoka that Luffa once mentioned."

"What if they don't know, sir?" Anne asked.

"Then I'll have to keep traveling backward until I find someone who does," Trunks said. "Wish me luck."

"Wait, Trunks, one more thing before you go!" Dr. Leggings said urgently.

"Huh? What's wrong?" Trunks asked. He held up the Hero Switch on his wrist and pointed at it. "Everything looks good on this end."

"It's just... are you sure you don't want to wear the Great Saiyaman 3 outfit for this mission?" she asked.

"I'm positive," Trunks said. Before anyone could object, he activated the bracelet, and vanished into the game world.

*******

[12 May, Age 513. Planet Saiya.]

"You picked a fine time to ask about the weather, stranger."

The Saiyan’s name was Reeque, and Trunks had no idea how old she was. The small settlement he found on Saiya was it's largest population center, and they directed him to an old hag who lived in the wastelands. Trunks found her easily enough, but then the blood-wraiths attacked, and they had to take their conversation on the run. Powerful as Trunks was, his technology and ki were useless against the intangible creatures, and Reeque's warnings were enough to convince him that he should keep his distance.

"They become solid every seven months," Reeque told him. "Then we pay them back a thousandfold, but in the meantime, we run and hide until dawn. They say the storms left them behind, but I doubt that. Not even Luffa would be so cruel."

She carried a walking stick carved from some gnarled length of driftwood, but Trunks was impressed with how swiftly she crossed the rough terrain. Her dark red robes flapped behind her back like the wings of some great ugly hawk.

"I apologize for not making myself clear, ma'am," Trunks said as he hopped over a rock. "The Luffa I asked about is a Saiyan, not a storm system."

"Well that's perfectly clear to me, boy," Reeque said, "but it doesn't change the fact that you're mistaken. Only Luffa I've ever heard of is the one my great grandmother told me about. Wiped out the entire Kingdom of Saiya in a single day. The smart ones fled while they could. The rest stayed, but only the hardiest few survived. The environment here was harsh before Luffa, and it only got worse from there. Without the supplies from allied worlds... well, you learn to savor the taste of roast blood-wraith."

"Then where did the Saiyans go when they abandoned this planet?" Trunks asked.

"Hell," Reeque said. "If there's any justice, they went to hell. Otherwise they scattered across the galaxy. There was a kingdom on Sadala, but my life wouldn't be worth a zinc coin on that forsaken place. My parents were banished, and they joined the usurper kings during the civil wars. Fifty years ago, they tried to rebuild Saiya, like the name alone would restore their fortunes. But there's nothing left here. Nothing but blood-wraiths and ruin."

None of this was surprising to Trunks, since Nappa had told him this planet would eventually be destroyed altogether. He had tried to arrive on Saiya well before that day, but it seemed like the destruction of Saiya had been set into motion long before whatever warrior finally put it out of its misery.

"And King Rehval?" Trunks asked. "What became of him?"

"Why should you care, boy?" Reeque asked. "You've come a long way in search of the dead."

"I think he's my ancestor," Trunks said. "I, uh, I'm trying to settle a dowry on another planet, and they're very interested in genealogies."

"Social climber, huh?" Reeque said. "Well, I can't help you with that. Anything else you wanted to know?"

"The Camelian Empire," Trunks said. "Do you know where I can find it? I don't need exact coordinates, just a general idea will do. Er, is something wrong, ma'am?"

She began to make a sort of rhythmic coughing sound from her throat, and Trunks eventually figured out that it was laughter. "You're an amusing fellow," Reeque finally said. "When I saw that purple hair of yours, I thought I might be seeing things, but my imagination isn't wild enough to dream up such silly questions. Oh, I've spent countless nights like this one, running from bloodwraiths, but I think I'll remember tonight for a long time to come."

"Then you can't tell me about Camelia either," Trunks said.

"There's nothing to tell, boy," Reeque said with a rasping chuckle. "The Camelian Empire fell more than three hundred years ago!"

*******

[23 February, 238 Before Age. Chai I.]

"The ‘Super Saiyan’? Now what in the world is that, Trunks?"

"It's a legend I heard when I was a boy," Trunks said. "According to my father, once every thousand years, there's a Saiyan who surpasses the limits of what Saiyans can do. They're considered the ultimate warriors. Powerful, invincible, and with an insatiable craving for battle."

Rehval III considered this tale for a moment while admiring the bouquet of his wine. At last, he took a sip from his glass, and sampled a bite of his fish entree. Trunks waited patiently at the other side of the table. The restaurant looked fancier than any Trunks had ever seen on Earth, in any century. And this was merely a section of a minor administrative building in the Camelian capitol.

"I'll be blunt, Trunks,” Rehval finally said. “You seem like the kind of man who likes to get to the point, so I won’t keep you in suspense. I have no idea what you're talking about."

"I see," Trunks said.

"Do you believe in this legend yourself?" Rehval asked.

"No," Trunks said after a pause. "In my experience there's no such thing as an invincible warrior. There are extraordinary Saiyans, but not necessarily one every thousand years. There could be two or three, or a hundred, or none at all."

"I'll tell you what I think," Rehval said. "I have heard tall tales of ancient Saiyan heroes. Chanisp was said to have lived about a thousand years ago. For all I know, they've been saying "a thousand years ago" for centuries. I mean, a year ago, was anyone saying Chanisp lived 'nine-hundred and ninety-nine years ago'? Of course not. The round numbers make for better storytelling, but I deal in precision."

Rehval paused his meal to point at a gold watch on his left wrist. "My summit with the Camelian Imperial College begins in three hours and twenty-two minutes, Trunks. I can't afford to offend the Camelians by rounding up. Time can be a strict mistress."

"I take your point," Trunks said. "And I appreciate you taking the time to speak with me."

"Not at all," Rehval said. "There aren't many Saiyans in this part of the galaxy, besides common raiders, I mean. And you're a man of unusual manners and poise, Trunks. You're exactly the sort of citizen I want in the Kingdom of Saiya. I think you'd find life very prosperous under my rule."

"I am... interested in hearing more," Trunks said. "Let's put it that way."

"Well, then, it's a good thing you found me during this gap in my schedule," Rehval said. "I have all afternoon to convince you to come home with me."

Trunks smiled as though amused by his remark. In fact, this had been his third attempt to speak with King Rehval III. An earlier visit to the Camelian capital world gave him access to important diplomatic records, which showed him the exact date and time of an official visit by the Saiyan King. Trunks found him on the first try, but he was too busy to talk. Trunks reset the game world simulation and tried again, approaching Rehval three hours earlier, but wasn't able to catch the man's interest. This time, he figured out that the key to Rehval's attention was to show interest in joining his cause. Rehval’s Kingdom was the most powerful Saiyan faction in this era, but his subjects made up less than half of the Saiyan population, and Rehval was very keen on getting more Saiyans to rally to his flag. Even half-aliens like Trunks were welcome, apparently.

"Where did you say your mother was from?" Rehval asked. Trunks was pretty sure Rehval had aims for establishing diplomatic ties with Earth, even if he had no idea where it was or if it was worth his time.

"The Yajirobe System," Trunks lied. "It's pretty far off the beaten path. But what were you saying about Chanisp?"

"Well, there are lower classes in every society, Trunks," Rehval explained. "It's not something Saiyans think about much, but other civilizations have demonstrated it time and time again. The problem is that, in disorganized societies, these lesser citizens don't understand that they have a duty to follow their betters. And so, in their confusion, they turn to superstitions."

"Go on..." Trunks said. He took a bite of his salad and chewed thoroughly.

"They say Chanisp defeated a mighty demon and liberated the entire Saiyan race from slavery. Did it actually happen? Maybe. Was he one of your father's 'Super Saiyans'? He might have been. How does any of that prove that there should be another one like him ten centuries later? Oh, and the cycle just happens to reset in the present day. So the tale expects us to believe that, at any moment, any one of us might miraculously transform into an invincible, demon-slaying superhero. How convenient."

"Well, when you put it that way..." Trunks said.

"I'm not one to brag, Trunks, but as far as I know, the strongest Saiyan alive is sitting across the table from you. That's not a challenge, or a demand for respect, just a statement of fact. I'd have to be stronger to be the king, or I wouldn't be the king for very long, now would I?"

"Makes sense to me," Trunks lied again.

He only brought up the legend to gain historical context. Rehval seemed to enjoy discussing it, so that worked to Trunks’ favor, but what he had truly wanted to know was whether Rehval had heard of a golden-haired cryptid running amok in the galaxy. He had not, which meant that there had been no Super Saiyan in this era, or that the Super Saiyan hadn’t appeared yet.

"These legends are just stories people invent to convince themselves that there's a way out of their reality. When the thousandth year passes, they move the goalpost, or invent a new story to replace the old. 'Oh, the Super Saiyan is real, he's just invisible and working in secret, but he really is here to help us all.' That sort of thing."

"And that's why you're pursuing diplomatic ties with Camelia," Trunks concluded. "You can't afford to wait for a messiah."

"The Saiyans are at a crossroads, Trunks," Rehval said. "If our race is going to survive, we need to follow the same well-tread path as the Camelian Empire. Statecraft. National unity. It's not as romantic as your father's legend, but it works. It's a path that leads to prosperity. If we all unite as one kingdom, under one law, then we grow stronger as a people. That means forming alliances, brokering treaties, and all the other minutiae that goes with it."

"Well, this has been a very interesting discussion, but I'm afraid I need to get going," Trunks said. He stood up from his chair and gestured to the waiter to bring his coat and sword. "It's been a pleasure, Your Majesty."

"Wait," Rehval said. "I thought you wanted to hear more about Planet Saiya. The great society that I'm building there. I'd like you to be a part of that society, Trunks."

"I'm sure you would," Trunks said as he put his arms through the sleeves of his coat. "But I've already seen how Saiya turns out, and I'm already a part of the society you envisioned. What's left of it, anyway."

"I don't understand."

"It's simple. Your vision isn't all that visionary, Rehval. No matter how strong you think you are, there's always someone stronger who'll come along to challenge you. That's not a leader, that's a gunfighter daring someone to come along and defeat him. I've grew up in a world ruled by strength alone, and you're half-right. It is a well-worn path, but it doesn't lead to prosperity."

"What do mean you've already seen Saiya?" Rehval asked. "Who are you?"

Trunks activated the bracelet on his arm, and vanished from the game world. The simulated Rehval who existed within it was left with more questions than answers, though he would not ponder them for long. Soon enough, the simulation would be refreshed, and he would have no memory of this encounter.

NEXT: Burning Questions

#dragon ball #fanfiction #lssjluffafic #trunks #beat #note #dr leggings #anne #nappa #rehval iii #reeque

9 notes · View notes

fefefernandes80 · 4 years

Text

Segurança e educação representam 57% da folha de ativos do Executivo de Estados, diz Tesouro

Em quatro de cada cinco Estados essas duas áreas responderam por mais da metade dos gastos, chegando a superar 70% no Rio Grande do Sul e Minas Gerais No agregado de 20 Estados, em média, 57% do gasto com pessoal ativo do Poder Executivo é direcionado às áreas de segurança pública e educação. Em quatro de cada cinco Estados essas duas áreas responderam por mais da metade dos gastos, chegando a superar 70% no Rio Grande do Sul e Minas Gerais. Os gastos com pessoal na área de saúde representam 10% da folha, na média dos Estados. Os dados constam do “Boletim de Finanças dos Entes Subnacionais”, divulgado nesta segunda-feira pela Secretaria do Tesouro Nacional.

Aaron Burden/Unsplash Em alguns Estados, diz o Tesouro, a opção por estruturar seus serviços públicos de saúde com base na contratação de organizações sociais, com registro dos dispêndios com estas contratações como outras despesas correntes, pode fazer diferença na representatividade dos gastos de pessoal na área.

Na análise da folha com inativos, aponta o boletim, o percentual médio das despesas com aposentadorias nas áreas de segurança pública e educação, chega, em média, a 69%, sempre considerando o Poder Executivo, portanto uma participação consideravelmente maior do que no caso dos ativos. Este resultado provavelmente decorre das regras especiais de aposentadoria para essas categorias. Os dados foram organizados pelo Tesouro a partir dos dados disponíveis nos portais de transparência dos Estados e do Distrito Federal. Os valores calculados se referem, em grande parte, ao mês de abril de 2020. No Poder Executivo, em média 40% da despesa com pessoal se refere a inativos. O resultado é puxado exatamente pelo peso dos inativos na folha das áreas de educação e segurança pública: em média, 47% e 41%, respectivamente. Em contraste, o setor de saúde possui uma relação mais favorável para os ativos, que respondem por, aproximadamente, 70% do total.

O Tesouro também verificou o tamanho de cada um dos Poderes na despesa total com pessoal (ativos e inativos). Em média, o Poder Executivo responde por mais de 80% das despesas com pessoal, chegando a superar 91% no caso do Ceará, e representando no mínimo 76% destas despesas, caso do Maranhão. O Ministério Público e o Poder Judiciário são responsáveis por, em média, 3,7% e 13,1% da folha de pessoal, respectivamente.

Considerando o custo dos regimes de previdência estadual como um todo, o avanço segue acima da inflação em 2019. O aporte realizado pelo Tesouro Estadual para cobrir o déficit previdenciário de todos os Poderes somou R$ 111,61 bilhões naquele ano, com alta de 7% em relação ao ano anterior. Os números consideram os dados do Programa de Reestruturação e Ajuste Fiscal (PAF).

Também segundo os dados do PAF, nove Estados — Rio Grande do Norte, Minas Gerais, Rio Grande do Sul, Tocantins, Rio de Janeiro, Acre, Mato Grosso, Mato Grosso do Sul e Paraíba — tiveram despesas de pessoal em nível superior a 60% da receita corrente líquida. O percentual é estabelecido como teto para despesas de pessoal de Estados pela Lei de Responsabilidade Fiscal (LRF). Os relatórios apresentados pelos Estados com base na LRF, porém, usam metodologias de cálculo diversas da do PAF. Pelo relatórios de LRR, são quatro Estados que ficaram no ano passado acima dos 60%: Acre, Minas Gerais, Mato Grosso e Rio Grande do Norte. Para o Tesouro Nacional, uma medida para reduzir a pressão de inativos na folha, e consequentemente o peso da despesa de pessoal nos gastos correntes, foi possibilitada aos Estados via Emenda Constitucional nº 103, de 2019, da reforma previdenciária. A emenda estabeleceu novas alíquotas de contribuição, mas deixou aos Estados a iniciativa de seguir a parte “mais significativa”, que muda regras de elegibilidade e cálculo dos benefícios de aposentadorias e pensões por morte.

Segundo levantamento realizado pelo Tesouro, ao fim de julho, 21 Estados aumentaram as alíquotas de contribuição, porém apenas 13 adotaram as demais medidas de reequilíbrio financeiro dos Regime Próprio de Previdência Social (RPPS). Contingenciamento Entre os anos de 2015 e 2019, os Estados contingenciaram, em média, 13,2% de seus orçamentos. Os percentuais variaram de 6,2%, em Pernambuco, a 24,57% no Rio de Janeiro. Foi considerada como taxa de contingenciamento a razão entre o total de despesas empenhadas e a dotação orçamentária atualizada observada no relatório resumido de execução orçamentária do último bimestre de cada ano. Trata-se de uma fotografia ao fim do ano e não é possível distinguir entre um contingenciamento e um erro de superestimativa de receitas, diz Pricilla Maria Santana, subsecretária de relações financeiras institucionais do Tesouro. As funções que proporcionalmente sofreram a maior parte da carga dos contingenciamentos nesse período foram energia, habitação e saneamento. As três áreas ficaram com contingenciamento médio acima de 50%, sendo que energia chegou à taxa de 57,4%. Todas as três concentram gastos com investimentos, que habitualmente são discricionários. Os investimentos foram o grupo de natureza da despesa mais contingenciado, sofrendo, em média, contingenciamento de mais de 50% de sua dotação inicial. Em seguida, observam-se as inversões financeiras, que compreendem, em grande parte, aportes de recursos em empresas estatais. Estas são muito contingenciadas proporcionalmente, mas suas dotações costumam ser pouco expressivas. Entre 2015 e 2019, aponta o Tesouro, foram contingenciados R$ 226,9 bilhões em investimentos inicialmente previstos orçamentariamente, tornando esta rubrica a mais contingenciada também em termos nominais, mesmo respondendo por apenas cerca de 10% dos orçamentos no período. Logo a seguir, também em termos nominais, vieram as outras despesas correntes, com R$ 183,9 bilhões contingenciados, mas representando cerca de 37% dos orçamentos. Não é possível saber, diz o Tesouro, se as rubricas menos contingenciadas são de fato protegidas, ou se são apenas simplesmente mais fáceis de prever, fazendo com que o excesso de otimismo na projeção das receitas esteja sempre voltado para a superestimação dos investimentos que poderão ser realizados.

Leia o artigo original em: Valor.com.br

Via: Blog da Fefe

0 notes