Endividamento público: uma análise comparativa dos municípios da microrregião de São João Del-Rei antes e depois da Lei de Responsabilidade Fiscal

Abstract

The aim of this study was to verify the indebtedness of fifteen municipalities belonging to the micro-region of São João Del-Rei, MG, after the implementation of the Fiscal Responsibility Law, regarding compliance with its limits and reduction of indebtedness. This law was promulgated on May 4, 2000 and its delimitations make it the primary law for the control of public policies, as it encompasses governmental planning, fiscal balance, control of public indebtedness and transparency. Its purpose was to create executive methods for public agencies in order to correct the mismatch between collection and budget expenditure, and thereby remedy the country's deficiency in the management of public goods. The methodology used consisted of bibliographic research and analysis of data obtained from the Brazilian Finance System (FINBRA), using the descriptive statistics of financial management indicators, using the non-parametric method. The results showed that the indebtedness of the analyzed municipalities decreased after the institution of the RFL. Thus, it was concluded that the public administrations in the municipalities analyzed tend to respect the limits imposed by said law, since there are penalties applicable to managers who fail to comply.