Análise do cumprimento da Lei de Responsabilidade Fiscal pelo município de Itapuí no período de 2016 a 2020

Abstract

In order for the State to be able to promote well-being by making essential services available, especially in periods of economic recession and other crises, the Fiscal Responsibility Law (LRF) was enacted in 2000 so that managers have available a legal framework that regulates public management. Thus, we sought to analyze compliance with the LRF by the municipality of Icapuí in the period from 2016 to 2020 under the fundamental aspects for monitoring the public debt, which are the Primary Result, Net Consolidated Debt and Personnel Expenditure. To achieve the results, it was made use of descriptive, bibliographical, documental and interview research. It was observed that the municipality has undergone methodological changes regarding the computation of the Primary Result, but as for the percentages of the Net Consolidated Debt it was within the established limits, despite the changes identified in the computation of expenses, also identified in the Personnel Expenditure that in the fiscal years 2016, 2017 and 2020 exceeded the general ceiling stipulated by law expressing a budgetary reality that requires good planning and control.