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Fiscal Responsibility

Fiscal Responsibility

The LRF has an attribution the Public Accounting, with new functions in the financial controls and budgetary, guaranteeing a more managemental character to it, through the Law the countable information will start to not only interest the public administration and its managers. The LRF aims at to control dficits how much to the financial balance, it intends that the public finances are controlled in way that the collection of the exercise is enough for the attendance of its governmental actions in the exercise, and preventing the expenditures untransferable that they are the main generating of the debts. Whose financial incubencies in its payment come to pressure the budget in one all and thus finishes raising the deficit. The LRF delegates duties of planejamentos, efficient management, application of public resources and payments, standing out the function of the control as function of the public administrator and the agencies of internal and external control. With this a solution adequate and regulated in its disposals the norms of financial administration and the systems of control of the public sector, enclosing the state universe. SANCTIONS The administrator who to leave to fulfill the determination of the LRF, that also presents stated periods, alternatives and ways so that the rules are fulfilled, will be subject to penalties that also power to be called sanctions. Two types of sanctions exist, the Institucional one foreseen in the proper Law and the Staffs foreseen in the Law Food allowance that deals with Crimes of Fiscal Responsibility, According to LRF the Courts of Accounts are in charge fiscalizing the fulfilment of the norms. The institucional sanctions: Administrator not can to foresee to collect and to charge tributes (taxes, taxes and contributions of merchandises) that he stamps of its responsibility, will have suspension of transference voluntary, that is resources generally gotten of the Union and States, that transfer through accords, that if the construction of popular houses destines, schools and workmanships of basic sanitation.

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