A lei de responsabilidade fiscal : uma avaliação sob a ótica do desenvolvimento regional.

Abstract

The Fiscal Responsibility Law (FRL) represents one of the devices instituted in the process of managemental reform of the Brazilian State which ampler objective is the promotion of the development, more specifically in the economic and social aspects. It aims the financial balance and the institution of transparency and popular participation devices. In this sense, the contribution of the FRL to the development depends on the effective execution of those three devices by the federacy members, outstanding the role assumed by the cities in search for the regional development. Thus, This study aims to evaluate the management of the public finances and the practices of transparency and popular participation in Restinga Sêca country-RS. The research consisted a case study characterized in a descriptive research, carried through the documentary analysis, interviews non structured and questionnaires. From the analysis it was verified that Restinga Sêca improved its fiscal management refering to the financial balance, however the devices of transparency and popular participation are not being efficient in the conception of both Public Power and population. The public services continue being foreseen in the planning instruments in an unilateral form and, although by the conception of the population these services have presented improvements from year 2000, they are considered below the community necessities. So, it is concluded that the reached fiscal balance represented a step for the improvement of the public services, however only the joint administration, constituted by Public Power and population, is able to optimize the resources to attend the population priorities, improving life conditions and promoting the regional development.