Os gestores municipais da microrregião de Sousa-PB e o conteúdo da lei de responsabilidade fiscal.

Abstract

This study aimed to identify whether there is alignment between the perceptions of city managers of micro-Sousa / PB for the content of LRF, mapping the current situation and installing foundations for the debate on the Law With the proposed research, it becomes can recognize what the major difficulties faced by managers for compliance with that law, as well as the improvements identified in the current management with the applicability of this standard. This research had a qualitative approach, which sought to examine the perception of LRF among the municipal managers. Thus, the study is also characterized by being literature, because it was used for books and other materials dealing with the theme LRF, and Field, for a survey was conducted through structured interviews. Data collection took place by applying a form blocks of questions, consisting of open and closed questions, according to a script composed of three blocks of questions, namely: Characteristics of respondents, specific knowledge about the SRT and the actions of the Planningmunicipal government. For more effective analysis of the results, we chose to evaluate the particular characteristics of each response by cluster analysis of data obtained with direct transcription of the contents of each answer of the respondents, seeking to understand the views of managers on the LRF. After the analysis and interpretation of data collected it was found that the LRF is known for all respondents, but not the way it should really be, as a law that would motivate managers to manage public agencies having it as support, offering them the necessary security in the development of public actions. LRF appears more distressed managers, because these have little knowledge of that rule, and especially the consequences incurred if one of their normative precepts is breached, for example.