A importância da Lei de responsabilidade fiscal para o controle dos gastos na gestão pública

Abstract

In order to show the Complementary Law (LC) n. 101/2000 before and after implementation and identify positive and negative impacts from the implementation of the Fiscal Responsibility Law (FRL). The main positive points of the adoption of the FRL was a substantial improvement in internal control public spending. Another benefit was the obligation by governments to adopt effective strategies for achieving the collection of outstanding debt. The institutional framework established by the Fiscal Responsibility Law helped in the implementation of a plan of public spending, in a more transparent. In relation to the negatives, the demonstratives reports need to be clearer so that ordinary citizens can monitor what is being reports are still many technical and often indecipherable.