Lei de responsabilidade fiscal: operações de crédito como instrumento de implementação do plano diretor do município de Jacareí - SP

Abstract

This research aims to analyze the Master Plan of the city of Jacarei, with a focus on the Summary Report of Budget Execution (SRBE) and the Fiscal Management Report (FMR) and public management tools because the legislation has required more transparency and Prudence with resource management and ease of access to information. It is presented as a case study with a descriptive approach of Law 101/2000 known as Fiscal Responsibility Law (FRL), which arose from the immediate need to reduce the deficit of public accounts, from an enhancement of some existing instruments as the Multi-Year Plan, the Budget Guidelines Law, the Annual Budget Law and others. It analyzed the Master Plan guides the management planning in favor of organized and sustainable growth of the city and existing credit lines to finance the public sector. From the SRBE analysis and FRL the city were determined to the questions set forth by this Law are or are not met, as well as the limits of indebtedness determined by Resolutions 40 and 43 of the Senate, that complement the FRL and the confrontation between the constant planning in the Master Plan and the executed works. It was concluded that the municipality meets the legal limits of proportion in public spending and has a potential leverage for the realization of works and improvements that generate benefits to its population.