CAUC e as exigências para formalização de transferências voluntárias: o caso dos municípios do Rio Grande do Sul

Abstract

The Auxiliary Information System for Voluntary Transfers is a management tool of the Secretary of the National Treasury that provides information on compliance with the fiscal requirements necessary for the celebration of voluntary transfers. The objective of this research is to identify what are the obstacles for the municipalities of Rio Grande do Sul to be comply with the requirements listed in the CAUC. Through a quali-quantitative approach, content analysis and statistics, carried out from extracts issued fortnightly from August to November 2021, to identify which requirements are the most frequent pending issues of the municipalities of Rio Grande do Sul and compare them with the population size and the Municipal Development Index - IFDM. The results obtained were six main pending issues in relation to financial compliance obligations, transparency obligations, obligations and compliance with constitutional and legal limits, as well as a contextualization on the causes that lead to noncompliance with these items. When comparing the main pending issues in the municipalities of Rio Grande do Sul with the population size and IFDM index, an inconclusive result was obtained. This article understands the importance of the platform and the need for municipalities to comply with the requirements set out in the platform and sees that it is up to municipalities to develop an agenda for their evidence.