Aplicabilidade da lei de responsabilidade fiscal: um estudo da despesa com pessoal e restos a pagar no município de são José da Lagoa Tapada-PB.

Abstract

The Brazilian Public Administration is conducted by a set of Laws between them the one that more is distinguished and Law 4,320/64, that It decrees General Norms of Financial Right for elaboration and control of the budgets and rockings of the Union, the States, the Cities and the Federal District. With the intention to fiscalize and to punish the managing evil Law Complementary 101/2000 was approved, that she was known as the "Law of Fiscal Responsibility". The present work has as objective generality to analyze the applicability of the Law of Fiscal Responsibility in what it mentions the expenses with staff and remaining portions to pay in the Municipal City hall of Are Jose of Covered Lagoon - PB in the period of 1999-2000 and 2007-2008. The problematic one was made a literary survey for basement the reply, as the Public accounting, historical aspects of the Public accounting in Brazil, LRF, limits with staff, remaining portions to paying and has controlled social intern and. In its methodology it was used of the bibliographical research to base through the literary knowledge and the documentary one for collection of the necessary information. For in such a way it used the descriptive methodology and the deductive method for analyzes of the data. Immediately afterwards analyzes it was made it descriptive of the data gotten through the annual statements of the years of 1999 and 2007 and of the report of fiscal management - RGF of 2007 and 2008. When making the analysis of the data evidenced that in face of the applicability of the LRF in the city of They are Jose of the Covered Lagoon, this related with the expenses with staff having the same one suffered an excellent reduction in comparison with periods analyzed before the LRF, in what it mentions the remaining portions to pay the 2000 management verified sufficiency in box what did not happen in the year of 2008.