Os Novos rumos gerenciais e democráticos da gestão pública financeira e a implementação do conselho de gestão fiscal previsto na LRF

Abstract

The present work faces the dynamism of the changes that are inherent to the search for an optimal Public Management, which is gradually conceived upon the “New Public Manegement” model, and a within a scenery which democracy stands out as propulsive force. Effectively, the increasing role played by civil society towards the State’s performance, even demands constant reviews over the notions of what democracy really is and how we can achieve its effectiveness, surpassing the usual idea of political representation. Within this context, the State’s manegement over public finances is particularlly relevant, specially when it is facing financial and economic crise of nations in general. Concerning these critic scenario, a Fiscal Responsability Law (FRL) in Brazil, in 2000, had been consolidated, which precisely reflected the urge for changes, as well it suggested optimists proposals of transparency, better planning, bringing along a corporative approach towards the Fiscal Manegement. Throught the analysis of the legislation related, law doctrine and the introduction of concepts regarding political and economic sciences within this work, a positive reinforcement on monitoring the public accounts is visualized, which is characterized for greater advising and follow-ups towards the fiscal manegement, over less repression and surveillance. That said, the work brings to discussion the legal provision of a Fiscal Council (FC) made by the FRL, but which has not been created so far, eventhough it is immanent to this new corporative and democratic aproach of the Financial Public Manegement. Therefore, there is an urgency on the debate about the relevance of his FC as a distinct body regarding the monitoring of Fiscal Management, as well in establishing its diferences from the Courts of Accounts. Besides, the absence of the entity itself and the measures taken to overcome its lack, like the delegation of functions to other entities, indicate a severe setback to the evolutionary process observed previously. It is inferred therefore that the behaviors adopted regarding the inexistence of such body, both inert and proactive conducts, restrain its consolidation as much as the introduction of the “New Public Manegement” model into the financial administration, which is however something inevitable. Thus, this inertia concerning the foudation of this entity is severely harmfull, once it clearly offends the values of management efficiency and democracy that underlie the new public financial management, considering not only the very absence of the FC, but the illegitimacy of the alterative means invoked considering its lack.