Lei de responsabilidade fiscal: transparência e controle por meio da análise dos relatórios da gestão pública do município de Moreira Sales - PR: período 2010

Abstract

This research was developed based on the analysis of the statements that comprise the Summary Report of Budget Execution and Fiscal Management Report of the City of Moreira Sales, State of Parana. These reports are aimed at meeting those provided in the articles 52-55 of the Fiscal Responsibility Law, also known as Complementary Law 101/2000 of 4 May 2000, which guides and assists in control and transparency of public accounts. The main objective of this study was to analyze with an emphasis on reports mentioned above, as the Fiscal Responsibility Law is being applied by the municipality in relation to instruments referred to in that Act, to ensure effectiveness of the principle of transparency. Thus, we can present the importance of the instruments provided for by law, through accounting and financial data in order to transform them into useful information that could verify the compliance with legal provisions, regarding the practices of public management municipal services to analyze the rates previously established as the articles mentioned above. Introduces the concepts defined in each statement grounded in law, analyzing the importance of reporting in practice for the municipal public management has effective control of public accounts and budget. Brings as a result, the analysis of each statement of accounts, checking the impact that each index denotes to the municipality under study. The analysis showed that the City amply meets the standards as much as the rates achieved much publicity and transparency in which they were published.