O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação

• Autor(a) principal: Carneiro, Marluci Regina de Aro Utsch
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Fundação João Pinheiro
• Texto Completo: http://repositorio.fjp.mg.gov.br/handle/123456789/3911
• topic: CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA; Lei de Responsabilidade Fiscal; Finanças Públicas; Administrador Público; Tribunal de Contas

The purpose of this work is to analyze the main challenges and limitations faced by public managers in their work in relation to the Fiscal Responsibility Law. We sought to identify what are the challenges and limitations they face in order to comply with the legal provisions of the LRF. In this perspective, we tried to verify their main understandings regarding the limits established by the Law, their consequences and possible punishments. For that, it was decided to use a qualitative approach methodology, based mainly on bibliographical, documental and field research. As for the objectives, it can be considered exploratory, since it aims to bring theoretical knowledge closer to the reality of facts; qualitative and descriptive, based mainly on bibliographical, documental and field research. Interviews were conducted with representatives of managers, technical advisors from advisory and supervisory bodies, and an online questionnaire was applied to collect the personal perceptions of managers, from data that are not included in the mandatory digital platforms. The selected data made it possible to know what the managers understand as the main challenges and limitations in their performance and also to analyze whether they correspond to the reasons for indicating the rejection of the accounts by the State Court of Auditors, when issuing the prior opinion in in relation to the Annual Accounts Rendering of the Head of the Executive Branch. In addition, data were collected from managers and technical advisors of advisory bodies, representatives of the legislature and also of the executive. From the results obtained, it was possible to understand that, despite the challenges and limitations presented to managers by the Fiscal Responsibility Law, they have been able to overcome them.