Avaliação do orçamento público municipal de Itaqui, conforme a Lei Complementar 101, de 04 de maio de 2000, como forma de exercício de controle social por parte da sociedade

Abstract

The present research, makes an evaluation in the municipal public budget of Itaqui, having as base the Complementary Law n. 101 of May 4, 2000, as a form of exercise of social control by the company. Because the aforementioned complementary law brings as main regulation the control of the indebtedness of public agencies. Therefore, it has several tools to control spending that signal the non-increase in public debt. Along with these tools, Complementary Law n. 101 of May 4, 2000, known as the Fiscal Responsibility Law (LRF), advocates transparency and oversight by society. Therefore, inspecting public accounts becomes a principle delivered to society via LRF. And for the population to inspect public accounts, which characterizes social control on the part of society, it is necessary for them to know concepts about the municipal public budget and the ways to exercise social control. Thus, bibliographic, documentary and electronic research was used. Data were extracted from official websites, both from the municipal government of Itaqui and from the Court of Auditors of the State of Rio Grande do Sul. Interviews of presidents and leaders of neighborhoods in the city of Itaqui were used. Throughout the dissertation, interviews were analyzed and stitched together with legislation and literature that permeate the two themes, municipal public budget and social control. At the end of the research, it was possible to assess that social control by society, in the city of Itaqui, is almost nonexistent, since the people who are the presidents and leaders of neighborhoods, who are considered the leaders of a certain slice of the municipality, are unaware of the minimum on public accounts. Therefore, society cannot perform the role of social control, leaving only the public accounts of the municipality of Itaqui in the hands of institutional social control.