Accounts

The Law of Responsabilidade Fiscal (LRF), after ten years, is consolidated in the scope of the public finances as one of the most important innovations in the Brazilian public administration, reason of commemoration for its highly positive results for the population, even so some points of control still needs regulation and/or perfectioning. For this, projects move in the National Congress as the Law of the Fiscal Quality and the Reformation of the Public Administration. The Law in itself is very good for the balance of the public accounts, but its effectiveness alone is observed by the performance of the agencies fiscalizadores that analyze and judge the accounts of the fiscal management in compliance with what it determines that one disciplines inspector. It is in this hour that if in general perceives the real importance of the courts of Accounts for the population, therefore if the LRF brought benefits for the society, much was in function of the orienting, fiscalizatria action and punitive of the courts of Accounts it stops with its jurisdicionados – managers of the public resources. With the advent of the LRF, the TC? s had gained new functions that they had forced to them to acquire one better preparation technique in such a way to follow the innovations brought in the planning instruments, how much in the budgetary execution, mainly in the verification of compliments of limits of expenses, which is evidenced in bimonthly and quadrimestrais reports that are, for determination of the proper Law, directed to the respective courts of Accounts for ascertainment of points as atingimento of the goals established in the law of budgetary lines of direction; limits and conditions for accomplishment of operations of credit and registration in Remaining portions Pagar; of the measures adopted for the return of the total expenditure with staff to the respective limit etc. For the implementation of the new attributions, the courts of Accounts would need to be modernized.