A influência da lei de responsabilidade fiscal na gestão das contas públicas dos municípios da Zona da Mata mineira

• Ano de defesa: 2007
• Autor(a) principal: Natalino, Alan Frederico Botelho
• Orientador(a): Faroni, Walmer
• Banca de defesa: Reis, Brício dos Santos , Lima, Afonso Augusto Teixeira de Freitas de Carvalho
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Administração
• Departamento: Administração Pública
• País: BR
• Palavras-chave em Português: Lei de responsabilidade fiscal; Gestão das contas públicas; Accountability
• Palavras-chave em Inglês: Law of fiscal responsibility; Public account management; Accountability
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://locus.ufv.br/handle/123456789/1913

This study was carried out to analyze the influence from the Law of Fiscal Responsibility (LRF) on the management of the public accounts in the counties at Zona da Mata Mineira, under the accountability viewpoint. So, all accounts of 141 counties in this region (except Juiz de Fora) were analyzed under a time series in order to identifying those four pillars of the LRF: Control, Planning, Responsiveness an Transparence. In addition, six interviews were accomplished with public agents in the selected counties in order to carefully examine the evidences of those LRF pillars. By a statistical study of the public accounts and an analysis of the interview contents, it was found that the institutional configuration generated by this law was not able to influence the way how public administrators manage the public accounts. However, it was enough to marking the LRF as an introductory institute to accountability in the country. Some advances have been observed, such as: increased tax revenue; incentive to the training of the functionary staff; use of the planning tools (PPA, LDO, LOA) as well as the publication and divulgation of the public accounts. However, there occurred higher indebtedness of the counties, negligence in composing the expenditures with education and health, low utilization of the communication channels with society, signs for permanence of the patrimonialism, besides the permanence of the traditional custom of the Brasilian county administrators to repassing the debts to next mandate.