Lei de responsabilidade fiscal auxiliando no planejamento e controle da gestão pública num município

Abstract

This paper presents a study with the purpose of demonstrating how the Fiscal Responsibility Law (LRF) assists in the planning and control of public management in the City Hall of a city of Rio Grande do Sul. First, a bibliographical research was carried out around municipal legislation and LRF, as well as on accounting, administration and control in the public area, in order to verify there is evidence of improvement in the planned actions of the municipal public administration after the Fiscal Responsibility Law. In the practical part, in addition to collecting data from the municipality and accounting statements. By means of these, it was possible to verify how the LRF helps the public managers to exercise a transparent and responsible administration, because fulfilling its rules, the public manager ends up understanding the purpose of the same. The importance of your information was also analyzed, as well as, the municipality is able to meet established limits, better control its budget and balance expenses and revenues. Finally, it was possible to highlight improvements in the actions planned by the municipal administration after the LRF, always helping managers in the decision-making process and planning their actions, emphasizing that there is still much to improve, since there is still a need for greater awareness of all the municipal sectors, as well as more knowledge so that the Law is followed to the letter, making the administration of the Municipality as transparent as possible before the society.