Responsabilidade na gestão dos recursos públicos: o cumprimento da lei de responsabilidade fiscal como condição para o desenvolvimento sustentável dos Estados

Abstract

The present work raises a reflection on the problem of fiscal imbalance, which currently affects federative entities in Brazil, the result of poor management of public resources. The examination of this scenario proves to be quite pertinent, considering that the adequate solution for the country to resume sustainable economic and social growth involves the adoption of practices in accordance with the Fiscal Responsibility Law (LC nº 101 / 2000). As will be revealed, the limits on personnel expenses, inserted in this complementary law, have been breached by many States, making one of the causes of the aforementioned imbalance in public accounts. However, in order to better understand such noncompliance that we place special attention on, essential aspects brought up by LC nº 101/2000 are initially addressed, as well as the constitutional basis for its creation. Subsequently, the analysis of the financial instability faced in Brazil is corroborated by statistical data that reflect the urgency of rethinking the way in which public resources are used, especially so that there is no damage to the basic rights of citizens. In an illustrative way, we recall two emblematic models of state action to establish the distinctions between the one who observes and the one that extrapolates the limits imposed by LC nº 101/2000, therefore, the cases of the States of Espírito Santo and Rio de Janeiro, are here employed. Finally, the study dealt with some measures that are being taken with the purpose of reversing the crisis faced, demonstrating an effort by the government to adapt the management of public money, more aware of the harmful risks to the ability to implement rights.