A Lei de Responsabilidade Fiscal e o Princípio da Transparência: análise dos instrumentos de gestão dos recursos públicos

Abstract

The advent of Complementary Law No. 101/2000, instituted the Fiscal Responsibility Law (LRF) through the regulation of item I of art. 163 of the Federal Constitution promulgated in 1988, aimed to discipline the matter that provides for public finances. This Brazilian legal diploma regulates the use of the Union's resources, guides the state bureaucracy and citizens to promote the monitoring and supervision of public spending within the scope of federated entities. As in any process of implementing a legal provision, compliance with the requirements of the LRF went through a period of adaptation, and today, for more than twenty years of its validity, it can be said that the LRF is a reality and that the most municipalities already comply with it, at least in formal aspects, although some of its principles still lack greater effectiveness in their application. In general, the objective of this research is to analyze the instruments used by the LRF in view of the Principle of Transparency in the management of public resources. Thus, we used a methodological procedure based on the bibliographic approach, aiming to explore, through analysis, the LRF itself, followed by the search for publications such as books, articles and academic papers on the subject, culminating with the adoption of the method deductive analytical approach. In conclusion, it is understood to be a fact that the LRF created instruments (Plans, budgets and budget guidelines laws; the rendering of accounts and the respective prior opinion; the Summary Report on Budget Execution and the Fiscal Management Report) for transparency fiscal management and that, in addition to the challenge of identifying deficiencies in public financial management, the country needs to strengthen itself in this area through the implementation of realistic and effective measures.