A gestão fiscal nos municípios do Corede produção

Abstract

This article aims to assess the fiscal management of the towns belonging to the Development Council for the Production Region (Corede Production) and their adequacy to the Fiscal Responsibility Law (FRL) from 2009 to 2013. The research is descriptive, based on indices and secondary data from the website of the Court of Auditors of the state of Rio Grande do Sul. It is possible to conclude regarding the expenses with personnel of the Legislative Power that all the towns comply with the Fiscal Responsibility Law and that in the Executive Power four of them didn't. Furthermore, it was observed the effort to reduce the expenses with personnel, and the town of Passo Fundo was the only one that did not manage to comply with the legislation. Regarding the credit operations, none of the towns surpassed the limit established by the Fiscal Responsibility Law. The biggest problem verified in the towns is the financial insufficiency to pay the expenses, given that seven towns in the last assessed year were not able to comply with the legislation conceming the financial balance.