Legal basis of the multiyear plan: analysis of the limitations originated from the lack of supplementary law

• Autor(a) principal: Giacomoni, James
• Data de Publicação: 2004
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/6528
• topic: budget-plan integration; supplementary lay; government budget; multiyear plan.; integração plano-orçamento; lei complementar; orçamento governamental; plano plurianual.

The main focus of this article is the legal basis of the multiyear plan (PPA), emphasizing the obstacles which are originated from the lack of regulation of this important public administration instrument. The initial part, besides pointing out the federal government’s role in establishing the general rules of this subject, describes the efforts developed in the 1990s in order to draft supplementary regulation laws. The central part is dedicated to the analysis of the main points where regulation is needed, which are: PPA contents and terms; the integration among the multiyear plan, the Law of Budgetary Directives and the Annual Budget Law; and the articulation between the multiyear plans of the Federation members. Finally, this article recommends that the PPA be regulated by a specific supplementary law, without the obligation of dealing with it, together with other contents, in a single general supplementary law.