Public spendings: an analysis about the Fiscal Responsibility Law and Federal Constitution application at COREDE Alto Jacuí

Authors

  • Cristiano Berlt Universidade Federal de Santa Maria
  • Reisoli Bender Filho Universidade Federal de Santa Maria
  • Pâmela Amado Tristão Universidade Federal de Santa Maria

DOI:

https://doi.org/10.5902/1983465910409

Abstract

Planning and public spending control are one of the most important parts of the new regime in public administration. In this context, the objective of this work is to analyze the limits established by the Fiscal Responsibility Law (LRF) and Federal Constitution at COREDE Alto Jacuí from 2005 to 2008. The analyses have indicated that the LRF is not being applied in all the cities in this study due to the fact that the ordinary and integral legal limits established have not been applied. Furthermore, it could be observed that the value spent with salaries has grown continually during the period analyzed, mainly in cities with less population and economically smaller. Although the limits invested in education and health are according to the percentage in law, the majority of the cities in this study have shown contrasting results, and many cities with similar structure have had different results considering the areas studied, leading to the conclusion that heterogeneity in terms of size (populations and taxes collected) may be not a determinant observed factor in the legal limits.

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Author Biographies

Cristiano Berlt, Universidade Federal de Santa Maria

Graduado em Ciências Contábeis. Possui Especialização em Gestão Pública Municipal pela Univerisdade Federal de Santa Maria.

Reisoli Bender Filho, Universidade Federal de Santa Maria

Professor Adjunto da Universidade Federal de Santa Maria. Doutor em Economia Aplicada pela Universidade Federal de Viçosa (2011).

Pâmela Amado Tristão, Universidade Federal de Santa Maria

Possui Graduação em Administração de Empresas pela Universidade Federal do Pampa. Aluna do Programa de pós Graduação em Administração de Empresas pela Universidade Federal de Santa Maria em nível de Mestrado

Published

2017-04-17

How to Cite

Berlt, C., Bender Filho, R., & Tristão, P. A. (2017). Public spendings: an analysis about the Fiscal Responsibility Law and Federal Constitution application at COREDE Alto Jacuí. Revista De Administração Da UFSM, 10(1), 85–100. https://doi.org/10.5902/1983465910409

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Articles