Os impactos nos restos a pagar do orçamento público do município de Fortaleza após a implantação da Lei de Responsabilidade Fiscal nos exercícios de 2010 a 2012

Abstract

Enrollment in remains payable is one of the problems faced by the management of budget execution in Public Administration, because, in recent years, the account has behaved in a disorderly manner, causing an imbalance in the public finances. With the enactment of the Fiscal Responsibility Law – FRL, created to establish standards of public finance accountability in fiscal management and in order to maintain the balance of public accounts from good planning, giving ample transparency of government accounts the managers of the executive Branch now have more discipline in public spending, limiting and overseeing their actions. This work had a directed approach to the analysis of Remains Payable in budget Fortaleza city in the years 2010-2012, based on FRL, in order to observe they behaved account balances, performing a comparison with the previous three years the FRL. For such an analysis, were extracted data from the Summary Report of Budget Execution –SRBE and the Fiscal Management Report – FMR website available on the National Treasury. It was concluded that before the FRL there was control no enrollment in remains payable. Managers held expenses without limits, increases the Remains account payable. After deployment of the FRL identified a limitation on enrollment in remains payable in Fortaleza, mainly in financial year 2012, the final year in office.