A Lei de Responsabilidade Fiscal e seus mecanismos de transparÃncia na gestÃo pÃblica: um estudo de caso na Prefeitura Municipal do Recife (exercÃcios de 2001 e 2002)

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

The aim of this paper was to analyse the tools that Recife County uses for a greater transparency to the Public Policy Management from 2001 to 2002, taking into account The Fiscal Responsability Act (Complementar Act n 101, May 4th, 2000). Recife County was chosen as the managers higligthed the transparency of its governement, and as Recife is the conuty of Pernambuco State that spends more money. The subject of this paper is also something very new in therms of government policies, and data colected from Recife Prefecture were supposed being more concise, and the mechanisms of transparency were supposed being well set by Recife Government. Knowing how Recife Government is following The Fiscal Responsability Act, relating to the mechanisms of transparency of the Public Management was the key-question of this research. The Fiscal Responsability, in its articles 48 and 49, presents an inovation to the publicity of the Constitutional Principles, transffering the focus of a mere divulgation, for the wider idea of understanding what is being divulgated, turning it possible to be accomplished by the society. This research tried to analyse two tools of transparency: Participative Budgeting and Public Audiences. It has been noticed that besides Recife Prefecture preocupation about the transparency about its budget, the comprehension and easy access by the society, what is well solicited on The Fiscal Responsability Act, is already inefficient

ASSUNTO(S)

orÃamento participativo recursos orÃamentÃrios mecanismos de transparÃncia audiÃncias pÃblicas lei de responsabilidade fiscal â lrf administracao publica

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