Contabilidade e gestão pública: um estudo sobre as contribuições trazidas pela Lei de Responsabilidade Fiscal no Governo Federal

Abstract

Public management is very targeted by the entire population due to its exposure and wide scope, it is quite true that it is necessary to demonstrate credibility and reliability to the presentation of planning and results in a clear, objective and safe way. Complementary Law No. 101/2000 has the function of guide ing and controlling the entire financial part of public administration, emphasizing its three main characteristics: planning, transparency and control. This paper aims to present the importance of the Fiscal Responsibility Law and describe the innovations brought to both accounting applied to the public sector and to public management. A bibliographical research was carried out to identify and present concepts and knowledge about the Fiscal Responsibility Law (LRF) including in its context the Budget Guidelines Law (LDO) and Annual Budget Law (LDO), as well as addressed on the statements that this legislation brought. In view of what was presented throughout the work, the LRF brought greater control and transparency to the application of public resources, continuously and assisting the control bodies in their function of monitoring and controlling the expenses of the executive branch, being, therefore, proven through its reports, the Summary Report of Budget Execution and the Fiscal Management Report.