LIMA, F. L. A.; LIMA, Flávio Luciano Almeida de.
Résumé:
The Federal Constitution of 1988 brought great transformations to the Brazilian public administration. It was from her that rights were guaranteed to the Brazilian citizens, disciplined public administration in all its aspects seeking to optimize the functioning of the State to better serve its citizens. Subsequently, supplementary law 101/2000 disciplined public finances with the purpose of avoiding misappropriations or inadequate management that could provoke the imbalance of public accounts. With this strand the present work had as objective to analyze how the municipal administration of the city of Parari - PB manages human resources in relation to local reality and to the parameters required by the Fiscal Responsibility Law. Methodologically, the research was carried out through the bibliographic research method and based on the database of the Portal of the Court of Accounts of the State of Paraíba (SAGRES), home cities of the Brazilian Institute of Geography and Statistics (IBGE) and the National Front of Mayors (FNP). There is no doubt that Law 101/2000 brought great advances to the Brazilian Public Administration, but as a result, the results demonstrate the need for a reformulation of said law in view of the heterogeneity of Brazilian cities, especially of small municipalities, as demonstrated in the body of this analysis.
