Gestão fiscal nos municípios do conselho regional de desenvolvimento da fronteira oeste do estado do Rio Grande do Sul

Abstract

Fiscal Management is of paramount importance, both for transparency with resources public and for compliance with legal limits. Thus, this research aims to objective, to analyze the Fiscal Management of the municipalities belonging to the Council Regional Development of the West Frontier of the state of Rio Grande do Sul (COREDE-FO/RS), this council, created to seek actions that raise the development indicators of the municipalities of Alegrete, Barra do Quaraí, Itacurubi, Itaqui, Maçambará, Manoel Viana, Quaraí, Rosário do Sul, Santa Margarida do Sul, Sant'Ana do Livramento, São Borja, São Gabriel and Uruguaiana. In the literature review, the concepts were presented, as well as the deepening regarding Budget Execution and Fiscal Management. For this study, a research of an applied nature was carried out, regarding the objectives descriptive, regarding the quantitative approach and regarding the procedures was made a survey survey. This analysis was carried out using the Reports of Fiscal Management (RGF) of all municipalities. In the results, it was found this survey referring to the limits of cash availability for registration in balances payable to the municipalities of Rosário do Sul in the years 2019 and 2020, Sant'Ana do Livramento in the years 2017 to 2021, São Gabriel in the years for 2019 and 2020 and Uruguaiana for 2018 and 2019, presented insufficiency of cash to register in accounts payable, still referring to the limits it was verified with this research, that the municipalities of Alegrete and Manoel Viana, did not comply with the 54% limit for expenditure on executive branch personnel stipulated by the Fiscal Responsibility Law (LRF), in the fiscal years of 2017 and 2018, exceeding the limit again in 2020, accompanied by the municipality of Maçambará. Still referring to the limit of expenses with personnel of the executive branch, the municipality of Uruguaiana also exceeded the limit by 3 consecutive years, being in 2017, 2018 and 2019. This research served to conclude that most of the municipalities of COREDE-FO/RS, complied with the limits, demonstrating good fiscal management with compliance with legal limits stipulated