A Lei de Responsabilidade Fiscal presents a series of new challenges for public managers in Brazil. Within the principles of the Law is or plan, to transparency and not use of public resources and popular participation. The role of the accountant is or of providing data and information with transparency and control for the execution of a responsible accounting and, in this way, contribute to a company that is worth knowing about: accounting. The Federal Council of Accounting embraces the cause and part for the elaboration of a guide that can orient the managers in the application of the Law of Fiscal Responsibility, taking care so that the language of this guide is simple, didactic and directed, mainly new preferred years that still I have not had a more constant relationship with the fiscal and countable rules. Assim,This work is intended to show that, in summary to the Fiscal Responsibility Law, its application and the importance of accounting professional does not help managers.
1 - Introduction
A collection gerada pela Law of Fiscal Responsibility is new in relation to other laws that are not public, which is to hold the financial management area responsible for two bodies and powers based on a systematic monitoring of performance.
This panorama becomes a behavior of the society itself because it is increasingly interested in political, economic and social issues of the country and, by this same, is looking for information that we can easily understand by the instruments that govern the destiny of Brazil and, consequently, of each city that lives here.
A Law of Fiscal Responsibility enters the Brazilian public administration, in this context of limitation of the action of the public manager, with the purpose of disciplining the management of public resources, attributing more responsibility to their managers. Furthermore, it appears to the transparency that the government deve to the company under the tax authorities, with the obligation of: annual disclosure of the accounts; isssão de Relatório summarized de Execução Orçamentário; Issuance of the Fiscal Management Report and stimulus to Social Control.
Since Accounting is a science that exists to produce information, a large part of two entities have created it, and now they need to organize it, with their internal administrative controls, so that they can present it in a transparent way that no time is required of them.
Neste sense SÁ (2001), says that "I do not understand or value the Accounting that has no up-to-date culture to understand that it is science that can teach models and behavior that gives wealth."
It is not enough just to give transparency to the company. There are also administrators who do not know how to do wrong and, also, who know how to do wrong, resulting in the disclosure of incorrect data, due to incompetence or more faith.
Therefore, it must be considered that we are facing a change of cultural model in all of us: behavioral and ethical. Lei must be discussed, understanding cited hairs, contributory hairs, etc., due to its fiscal responsibility, it must be of the entire population, supervising and demanding quality and transparency of public goods in charge of two governors.
And as Castro (2001) says, expects a new perspective on the escort of two public leaders, because a popular view on what being a good administrator should reward those who manage to balance three apparently antagonistic forces: the ability of the society to pay or What it requires, the obligation to comply with the level of attention to the demands of the company.
In this sense, this work aims to address: A Lei de Responsabilidade Fiscal; Vantagens da Lei focusing on the Participatory Organization, Transparency of management, Efficiency in government management, Rationalized funds, Crescimento das receitas, Ação do governo planned, Herança fiscal, A Lei de Responsabilidade Fiscal eo município; Law of Fiscal Responsibility: evolution ou revolução; O professional accounting law of Fiscal Responsibility; O Conselho Federal de Contabilidade e Lei de Responsabilidade Fiscal including award modality.
2 - A lei de responsabilidade fiscal - LRF
A Complementary Law No. 101, dated May 4, 2000, known as the Law of Fiscal Responsibility, or simply by the LRF, establishes public finance regulations aimed at accountability for fiscal management and other providences. This law to regulate Article 163 and 169 of the Federal Constitution of the Republic of 1988 and its objective is to establish public finance standards aimed at fiscal management responsibility. Segundo Figueirêdo & Nóbrega (2001) fiscal responsabilidade can be translated as care or care, or zelo na arrecadação das receitas e na realção das despesas public. Obrigando-se or manager to agir with transparency and in a planned way.
Born & Oliveira (2001), say that the public administration is a noble task, because it is representative of the actions turned to or common, and becomes complex in proportion to the evolving society, requiring that the administrative machine be technically prepared to face new challenges. A Law of Fiscal Responsibility saw new requirements and criteria for the management of two public resources, constituting a true code of ethics of the administrator.
Originally, to the Law of Fiscal Responsibility, it would only be a spontaneous adoção guide. The attribution of responsibilities to the manager was consolidated as of publication of Law 10,028, October 2000.
It is necessary to disseminate the benefits that the Lei de Responsabilidade Fiscal trouxe para qualquer entidade. Apart from counting expenses, it would be an instrument to prevent fraud and corruption in the country.
According to Silva (2001), to Transparência Internacional, a non-governmental organization that measures the rates of corruption in the world, a Brazilian situation is quite unfavorable: 49% place, with a shameful note 3.9, behind countries such as Zimbabwe, to Namíbia and Marrocos. First of all, with a note of transparency and zero corruption, it is Finland, followed by Denmark, with 9.8 and Nova Zelândia and Suécia, with 9.4.
The main reason presented by the organization for a very bad situation in the Country in this area and in the absence of a rigorous legislation to punish the deviations.
At Transparência Internacional I also observed that corruption influences the decision of companies to invest in Brazil. At most, two leaders of multinationals first ascertained the rate of corruption, in order to worry about the return of investment and the question of the infra-structure.
They are subject to the Law of Fiscal Responsibility of the Executive, Legislative Powers, including Tribunais de Contas, and Judiciário, bem as or the Public Ministry and the respective organs of direct administration, estates, autarchies, foundations and dependent state companies. Ou seja, a nova Lei had full abrangência. Any entity of public directives is subject to its years: União, states, municipalities, foundations, autarquias - enfim, all kinds of entities that lead with public resources.
According to Khair (2001) a Law Complement part of the planning, where the rules of fiscal management are established, creating new functions for the Lei de Diretrizes Orçamentárias (LDO) and Lei Orçamentária Anual (LOA), tending as elaboration and discussion to popular participation, asserting as greater transparency of government management.
Two fundamental aspects of the Law or control, to be facilitated by the creation of new reports of support of the fiscal management that, in addition to the publication obligation, must be available on the Internet.
At the end of the Fiscal Responsibility Law according to the Ministério do Planejamento Orçamento e Gestão - MPOG (2000), it will serve as a code of conduct for public administrators who will obey the rules and limits to manage finances, providing accounts on how much and how we spend the resources of the company. In this sense, or purpose gives the law to a planned and transparent action, tending or aiming to prevent risks and correct deviations capable of affecting or balancing public accounts. The law is based on three basic principles: imposition of limits for public expenditures, attribution of responsibilities to the manager and transparency in his atuação.
Lei is supported by four pillars: either plan, transparency, or control and accountability. If these sustenáculos, committed will be or have been balanced in public accounts.
Or plan as Khair said (2001), it is approved for the creation of new information, goals, limits and conditions for the waiver of receipts, for the management of expenses, including health and safety, for assumption of the disabled, for the realization of Credit operations, including Antecipação de Receita Orçamentária - ARO, and for the granting of guarantees.
A transparency, second or same author, and concretized as a wide dissemination, including on the Internet, of four new reports on the accompaniment of fiscal management, which allows us to identify receipts and expenses: Annex of Fiscais Goals; Riscos Fiscais Annex; Summary Report of the Execução Orçamentária; Report of Fiscal Management.
Já or control, and in advance for greater transparency and quality of information, demanding a more effective and continuous auditing action two Tribunais de Contas.
Second Khair (2001), the responsibility shall always occur whenever there is or failure of the regras, with the suspension of voluntary transfers, of guarantees and of the contracting of credit operations, including ARO. You are responsible for the penalties provided for in the legislation dealing with two crimes of fiscal responsibility.
Or payment of service for the benefits of voluntary transfers related to actions of education, health and social assistance, no sofrerão qualquer restrição. In dealing with health and social assistance, it aims to protect the population of the Municipality against the lack of compliance by the authorities.
According to Tavares (2001), the governors will become the agents for the fulfillment of the planned regulations for the new law. From the President of the Republic to the prefeitos and secretaries, all will be responsible for this change, which fears prudence as a basis.
I am certain that two public managers will demand a new position from the Fiscal Responsibility Law. And as Faria (2001) approaches, they will be responsible for transforming the administration of their cities, a much greater challenge than that faced by their predecessors até então. The results must be more efficient, tracing real benefits to the population.
In this sense, Afonso (2002) says that it does not require a Federal Law that will determine the a prioriity of each municipality. It is up to the local population to decide or its destiny, since it is the one who places the trust and chooses a preference. Therefore, he must demand melhorias from his public services. A fiscal responsabilidade é um meio, e não um fim em si. As an organized leadership, there are more resources to be applied, more than what defines or must be feito and a população da city.
3 - Vantagens gives the law of fiscal responsibility
3.1 - Participatory organization
The Law of Fiscal Responsibility will stimulate the practice of participatory orçamento to establish as a condition prior to popular participation and the holding of public hearings in the elaboration and discussion of the law of Orçamental Directorates and the Annual Orçamental Law.
In this context, Khair (2001) says that the participatory organization broadens and deepens democracy and develops the citizenry, to establish a better social control over the state, reduce or clientelism, create greater co-participation between the government and the community, not the process of seu development, they are approved as the rules of discussion, deliberation and accompanying orçamentário of priorities agreed upon by the government.
The same author also argues that the participatory organization gives the government an opportunity to express its financial situation, its operational problems, its plans and priorities, and it encourages the population to present its demands. This is the interaction that must be the purpose of the organization.
3.2 - Transparency of management
A transparency of fiscal management is two pillars that are supported by law. To guarantee an efficient public administration, it is centered on the interaction between government and society. This interaction is given by means of wide dissemination of account benefits, two management reports and, especially, to encourage participation by the company. The law itself establishes some instruments of transparency, determining that it should be given wide dissemination, including through electronic means of public access, within the following: Plans, Orçaments and Leis de Diretrizes Orçamentárias (LDOs); Provision of accounts and respective prior opinion; Summary Report of the Orçamentária Execution and Fiscal Management Report.
As the information contained in the required reports, in addition to establishing parameters and goals for the public administration, allow us to assess in depth the fiscal management of the Executive and Legislative.
In the meantime, a great novelty, not that it refers to transparency in the Law of Fiscal Responsibility, it does not expressly consist of its text, more than a number of its principles "or it discloses two orçamental documents and contains, in simple and objective language".
3.3 - Efficiency in government management
Governments make real miracles to execute the projects in the government plan, due to difficulties and scarcity of resources. A Complementar Law must lead governments to manage their resources more efficiently.
Khair (2001) says that he can save money through a higher audit of the control and the most recently instituted and collected taxes. This way, you can be more selective, controlled and reduced your costs.
The same author also states that non-essential works may be postponed, established partnerships as a private stakeholder, stimulated to the participation of the population in mutirões with the population and raised and / or developed community plans that will give greater efficiency to the government action, contributing to o First of all, fiscal management and allowing a higher volume and more selective of realizations in the city.
3.4 - Rationalized inventory
A Lei Complementar item such as phase or control and containment of expenses, particularly personal expenses, third-party services, and continual obligations.
Khair (2001) said that, as weighs as weight loss of 60% gives liquid current receipts in two exercises; The Municipal Chamber will not be able to spend more than 70% of its receipts with the payment sheet; must be observed or legal limit applied to the inative weight; It is forbidden or increase of the total cost with the person issued in the last 180 days of the mandate.
For the fulfillment of two limits established during the fixed term, the same author says that the municipalities will be reduced, at minus 20%, of expenses with charges in commission and functions of trust and exoneration of two non-existing servers. If these measures are not sufficient, or the server will be able to lose or charge.
Já, for the expenses with third party services not able to exceed or percent of the liquid current receipts verified from 1999 to 2003, it is because raising a continuing obligation will have your financial effects offset.
With these limitations, the municipal administration rationalizes its expenses. Case did not occur, incorrectly, no court of voluntary transfers and other penalties and policies.
3.5 - Crescimento das receitas
It is necessary for the municipalities to promote a wide review of the administrative and legal structure for their tributes, seeking the correctness of the arrecadação at the limits compatible with the conditions of each Municipality and guided by principles of fiscal justice.
3.6 - Ação do governo planned
The public plan assumes, in the Law of Fiscal Responsibility, accentuated importance. The legal text (arts. 4 and 5, notably) implicitly adheres to the conception that a rational projection action or control in a hurry will be determining factors of the balance between prescription and despair.
The plan is the starting point of the Fiscal Responsibility Law and is made up of three instruments, which have never existed, having been approved for the last two years: o Pluriannual Plan (PPA); a Lei de Diretrizes Orçamentárias (LDO); ea Lei Orçamentária Anual (LOA).
It can be said that the elaboração do Planejamento begins as a PPA, the LDO terminal or its routing and re-assembly, the more it materializes as LOA. São leis different, but indissociable, form a single instrument of planning, control, reavaluation and correction.
Cavalheiro & Flores (2001) emphasize that LDO must specify the government programs, the performance indicators intended for the exercise to which it refers to the goals and priorities in physical and quantitative terms (square meters, linear meters, kilometers, etc., e value)
If LDO stops referring financial values, related to programs and actions, it would be breaking integration between planning instruments. It also affects compatibility with LDO, or specifying goals that cannot be met in the face of the ability to manage receipts and requirements.
Therefore, LDO must be compatible as PPA and LOA with LDO and PPA, justifying-dessa form or integrated planning and also, the planning instruments will become more effective and only slightly formal.
3.7 - Fiscal Herança
Uma das great vantagens da Lei de Responsabilidade Fiscal and prevent tax losses, which immobilize or the government did not start the mandate, for having to pay difficult and / or assuming financial commitments left to the predecessor, therefore, forbidden salary increases at the end of the mandate and hiring of Obrigações that cannot be paid with resources of the mandate.
As the Law of Fiscal Responsibility was implemented in May 2000, Khair (2001), said that some preferences even deixaram, for 2001, remains to pay with financial coverage. Isso, contudo, it will be more difficult to run daqui straight ahead.
4 - A lei de responsabilidade fiscal eo município
No initial period apos to sanção da Lei to fundamental province and, really, or I study attentive, detailed, of the new text and of its implications for the municipal area. Thus, conditions are different for large and small communities. On the clear face of the flexibility of arms for municipalities with less than fifty thousand inhabitants - it is a decisive little for the implementation and which few analysts have approached.
Second Motta (2000), a preliminary recommendation would also be to designate, in each Municipality, a specific team for the specific implementation of the required measures. This team would be designated as the Executive Group of Fiscal Management, directly linked to the Municipal Prefeito. This group would aim to: a) study Lei and find out all his implications for the administration and politics of the Municipality; b) suggest operational measures aiming at the implementation and effectiveness of the law; c) prevent and avoid sanções fiscais ao Município; d) facilitate the obtaining of resources from federal and state programs.
This equipment will not be able to be too high, it must be adapted logically to the size of the Municipality and to the local conditions. I have as pressures the availability of technical and managerial qualification, which may be incorporated: a) technical representatives from the areas of Planning, Fazenda, Accounting, Auditing, Administration of Pessoal, Licitações e Contracts; b) technical representative of the municipal legislative branch; c) assessor or legal consultancy; e) representative of the community.
For the functioning of this group, administrative support would be necessary, not unrestricted access to administrative and management information, and finally, an effective implementation, by the municipal authorities, of the measures studied.
O Chapter VIII gives LRF provisions on transparency, or controls the audit of fiscal management (arts. 48 to 59). A LRF, art. 48, instituted as instruments of transparency of fiscal management: plans, orçamentos and leis de diretrizes orçamentárias; services of accounts and the respective prior appearance; Reporter
Summary of the Orçamentária execution and Fiscal management report, as well as the respective simplified versions.
Or art. 49, as its sole paragraph, determines the visibility of the services of accounts, in line with compatibility as the preceding one and with several other analyzed.
Us arts. 52 to 58, the documentation instruments that will enable all or control of the fiscal management architect nessa LRF are fixed. São eles: o Summary Report of the Execução Orçamentária - RREO - object of § 3º of art. 165 da Constituição, which finds here its specifications and components that must be accompanied by demonstrations (arts. 54 and 55); o Relatório de Gestão Fiscal - RGF (arts. 54 and 55); as Prestações de Contas - PC (Articles 56.57 and 58).
5 - Law of fiscal responsibility: evolution or revolution
Indiscutivelmente, the Law of Fiscal Responsibility represents an evolution not that it says respects to Public Administration. Evolution because, according to Neto (2000) impõe a change of the public rotation of a stage for another, whose effects are still unpredictable.
This Law imposes on the leaders, to the obligation of programming and adequacy of the weighing of the economic realities of the Federated Entity, it refers to the União, the states, here included the Federal District, or the Municipalities, all subject to its norms. More than that, it creates mechanisms of evidence of public management, such as the Fiscal Management Report, whose presentation; é obrigatória em regra, quarterly. It involves the population in the elaboration of two fiscal management instruments, also considered or Plurianual Plan, to the Lei de Diretrizes Orçamentárias and Lei Orçamentária Anual. In sum, pressupõe a planned and transparent action, aiming sejam avoided and corrected cliffs and possible deviations capable of affecting or balancing public accounts.
Second Net (2000) expresses revolution pressupõe changes radicais and peels the complexity of the suggested mechanism in what can be imagined or how much its application will be equally complex. It constitutes a referred Legal Diploma, an inquisitive evolution, an extremely important step. More diverse are the examples of laws that advocate the moralization of public service and that form, they are completely skewed, foram relegated to a plane of retaliation of a political order. Why so much boast? Why simply not apply the current laws? Eis, aí, a prova inquestionável that the effectiveness of the Law of Fiscal Responsibility will depend, solely and exclusively, on the seriousness and rigor as to be applied.
The same author also complements that it does not refer to the Law of Fiscal Responsibility more a simple instrument that indicates an evolution. We hope more dela. We want to believe that this time will be a little different and that we will be before a true instrument of revolution, I do not deal with public funds.
Therefore, it is necessary that you are professionals in Accounting, turned to work together with the public area, to be prepared e ciently of your responsibility for the most legitimate interest in us, the results of the application of the Law of Fiscal Responsibility, whichever is available, or because of Brazil!
6 - O professional accounting and tax liability law
As the Accounting is the science that exists to produce information on the data of the administration, it is committed to transparency, it needs to be controlled by means of correct and effective records. (Castro, 2001, p. 23).
A Complementar Lei nº 101, chamada de Lei de Responsabilidade Fiscal, é mais um effort na direção da accountability. Segundo Ribeiro Filho (2001) looks for more responsibility among public managers and citizens / electors, untroubled by an organization, not just formally balanced, but, fundamentally, managed with efficiency, effectiveness and effectiveness.
The same author also says that the contributions of the Accounting Science - its academic production aimed at the public administration entity, especially, information systems, measurement of the economic result and performance appraisal - clearly places the Social Responsibility two professionals in Accounting Adopt more critical positions, not that it is related to an analysis of the relationship between or the desire to show intelligent information, by means of the services of two entities of the public administration and the effective result achieved, not that it says respects the satisfaction and trust of the city of the communication process. Is this, a coisa or desire to demonstrate all the dimensions and aspects of the orçamental execution by means of the services of contas; another issue or succession of the communication process,when valued on characteristics of comprehension and intelligibility.
In order for this Complementary Law to reach or enforce legislative hairs, it is essential that each sphere of government has a trained technical body, made up of professionals from different areas, within them, or professionals from Accounting.
O professional of Accounting, the characteristic of his work according to Silva (2001) was translated into an effective agent of support and guidance to or manager of public resources, because he is in permanent contact with the legislation and with the information you have, by isso, as Conditions to provide the public leader with the necessary indicators to a competent and safe decision.
Nesse context is inserted or accountant as a professional prepared and capable of registering, within the norms and principles of oil, or patrimony of organizations, public or private, in order to contribute to the decision-making process.
Commissioner or accountant assumes an important role, not only technical, but also social and managerial, participating in a decisive way in public management, where two governors and public leaders will determine the presence of the most direct professional assessment of non-process accounting.
It will take years for accountants to guide public managers for perfect compliance with standards, in obedience to a serious and adequate plan. It is necessary to disseminate the benefits that a law dessa nature traz for any entity. Besides counting expenses, it would be an instrument to prevent fraud and corruption in the country.
It is competent or referred to as a professional, within the various attributions that it performs, assessing or public administrator not performing its functions and responsibility, providing the opinions and information provided for an effective internal control.
During the exposition, in accounting, especially in public accounting, it examines and guarantees the following aspects according to Giavannini (2001): integrity and reliability of management information and the means used for its identification, evaluation, classification and communication; The systems established to ensure the observance of policies, plans, procedures, laws (within the LRF) and regulations that have a significant impact on operations and information; The procedures for the protection of two assets, verifying their existence, be forem o case; to efficiency, to efficiency and to economy in the use of two public resources; and,The operations or programs aimed at verifying the results achieved are compatible with the objectives established in the LRF and are being carried out in accordance with what was planned.
In this sense, the Accountant assumes responsibility for public order or to disclose the accounting information and, in relation to these demonstrations, decisions have been taken by various users of the accounting information contained therein.
As Silva (2001) says, an important group of users is a society, represented by contributors. In this particular, LRF establishes or professionalism no relationship between the Government, or public and accounting information, to or consign, not Chapter that deals with the transparency of fiscal management, or following:
“Art 48. On instruments of transparency of fiscal management, the years that will be given wide dissemination, including electronic means of public access: the plans, orçaments and leis of ordinances guidelines; the account benefits and the respective prior appearance; o Summary Report of the Orçamentária Execução eo Fiscal Management Report; and the simplified versions of these documents ”.
"Art. 49. The accounts presented by the Chief of the Executive Branch have, during the whole or exercise, not the respective Legislative Branch and not the technical body responsible for its elaboration, for consultation and appreciation of the citizens and institutions of the company ”.
For an adequate assessment and effective decision-making, according to Silva (2001), the demonstrations you have must meet the consistency requirements. In this regard, the control exercised by the CFC / CRCs System aims to maintain the quality of information regarding the years of reliability, measurement, presentation and dissemination of the demonstrations that have been prepared.
Diante do exposto, in agreement with Giovannini (2001), it was concluded that it is of fundamental importance or role played by professional accountancy together with political agents, being involved both in the financial management-orçamentária two federal entities, as in the audit of patrimony public, whose protection constitutes the primary objective of the Law of Fiscal Responsibility. Sem a participação desse profissional, a Complementar Lei No. 101, of May 04, 2000, a relevant instrument for controlling public accounts, will never be effected, fully producing its political, economic and legal effects.
Therefore, the accountant needs to assume his important role in the company, a role that was vague and that the company had never felt lacking. Lack of someone to give transparency to public and private accounts, to help administrators to apply bem uma law that is very useful.
This is corroborated by Perillo (2000) to say that the accountant will be the guardian of the Law of Fiscal Responsibility. As social responsibility, defended by the Federal Council of Accounting, the accounting class will occupy the place that I have given, that is to protect the company.
7 - The federal council of accounting and the law of fiscal responsibility
Since its approval, in May 2000, to LRF, which has corresponding accounting professionals for public management, with the addition of the CFC-CRCs system to its disclosure.
O Conselho Federal de Contabilidade e seus Conselhos Regionais, legitimate representatives of the category, will elaborate a Fiscal Responsibility Guide as an instrument of orientation to public administration, through the translations of provisions contained in the Law, presented in the form of standardized models, which will contribute to or fulfillment of the Lei.
O CFC was the first entity to publicly support LRF. The first two steps for the creation of the certificate for the CFC elaboration and the Ethos Institute of Accounting Guide of the Law of Fiscal Responsibility, a leaf distributed in all the Brazilian regions and in its fourth edition.
O Conselho Federal de Contabilidade, as the maximum entity of representation of two accountants, places itself at the disposal of the government, and two general public administrators, to contribute to the implementation of the new orçamental and fiscal model.
With the support of Minister Martus Tavares, of the Planejamento, and in the presence of the President of the Republic, Fernando Henrique Cardoso, or the Federal Council of Accounting and the Ethos Institute of Companies and Social Responsibility, launched no more than May / 2001 or Certificate of Responsible Fiscal Management. O Certificate of a prize to public administrators that will be applied to the Fiscal Responsibility Law
At the idea of launching the Certificate of Responsible Fiscal Management born in 2000 and, immediately, teve or support of Minister Martus Tavares.
In order to prove to the society that it is striving to follow the Fiscal Responsibility law, hundreds of Brazilian municipalities are applying to receive the Responsible Fiscal Management Certificate, to encourage public administration to comply with the transparency rules. A concession of the certificate and date of analysis of two reports related to the municipality and the administration. Therefore, the interested parties will register together with the Federal Council of Accounting and place their bills, balances and documents at the disposal of the organ inspectors.
A motivation for the preferred ones with the award of the award “in addition to its financial-accounting sense - it will be a political motivation. What is my preference that will not be satisfied and proud to see your accounts approved by the population of your municipality? E o political return of seu trabalho, will it not be excellent? I am certain that sim, and isto because or prefeito will be adopting as a fundamental principle for your work to Social Responsibility ”, explains the ex-president of CFC, Mr. José Serafim Abrantes.
7.1 - Modalidade da awards
Divided into cities with 50 thousand inhabitants and cities with more than 50 thousand inhabitants, or a program with three modalities and awards:
- Certificate of Responsible Fiscal Management (Preferences that receive Pessoal Disbursements in relation to Current Revenue less than or equal to 60%); Honorable Mention: Rumo to LRF (Preferences that present results according to the same date of the previous exercise, our parameters of Despesa de Pessoal in relation to Liquid Current Receipt - DP / RCL - Consolidated Dividend in relation to Real Liquid Receipt - DC / RLR); eCampeão de Arrecadação (preferences that show arrecadação in higher levels than the same date of the previous exercise, without creating new taxes).
According to the Conselho Federal de Contabilidade (2002), the Prefedades do Estado do Rio Grande do Sul occupy 1st place, not national ranking, to receive awards, in number of 19. In second place, ficou or state of Santa Catarina, with 13 awards, and, in third, São Paulo, with 10 awards.
With this procedure, the CFC is worthy of praise for the initiative, which aims, above all, to stimulate the transparency of public accounts and the correct application of two public money. I also deserve accolades from the award-winning Prefeitos in the years Accountants and Accounting Technicians responsible for the Accounting and management management of the respective Preferences.
8 - Conclusion
A Lei de Responsabilidade Fiscal will require a new position two public managers. They will be responsible for transforming the administration of their cities, a much greater challenge than those faced by their predecessors at this time.
It is an important lacuna to obtain the fiscal balance of the country, to establish clear rules for the adequacy of weight and joy to share with the receipts of each entity of the Federation, involving all the Powers.
A Nova Lei will have to considerably increase or work in the responsibility of two professional services counterparts. It will be up to us, accountants and accounting technicians, to offer the public administrator the necessary information to guide present and future decisions.
In the opinion of the Trevisan consultant (2001), a nova lei should create a nova cultura. “Increases the importance of the accounting class in society. Therefore, it will be appropriate for the Accounting professional year, formally and informally, to assess what you want and need to understand what or what governs face as or how money that arose from the Brazilian community. For this, a class is contacted as the Easy LR Guide. And with this guide to me that you preferred elects hope to give a lição of honesty and transparency to public accounts.
An example of how a mobilized civil society can collaborate for the administration of municipal administrations is or work of the Federal Council of Accounting, which, with disclosure of the Law of Fiscal Responsibility, creates an Administrative Quality and Development Guide or Easy Guide to the Law of Fiscal Responsibility in partnership with the Ethos Institute.
According to Tavares (2001), or CFC, nothing feared to see as governo - nem as or federal nem as states or municipalities. Or that there is a commitment to the category of society - its concern and the interests of community.
At the end, chegou at the time of the accountant show that he is prepared to do a serious and worthy work in benefit of the political, social and economic development of Brazil.
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