The adequacy of the large Brazilian municipalities on disclosure of compulsory expenditure information according to the LRF
Purpose: The study’s objective is to verify the adequacy of the big cities of Brazil in disclosing the information in the annex of the margin of expansion of continuing expenses (DOCC), provided BY the Fiscal Responsibility Law (LRF). Methodology: In order to achieve this objective, an analysis of t...
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| Principais autores: | , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/19498 |
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| Resumo: | Purpose: The study’s objective is to verify the adequacy of the big cities of Brazil in disclosing the information in the annex of the margin of expansion of continuing expenses (DOCC), provided BY the Fiscal Responsibility Law (LRF).
Methodology: In order to achieve this objective, an analysis of the DOCC annexes published on the transparency portal of the municipalities with population over 500 thousand people (41 municipalities) from 2017 to 2019 was conducted. The analysis noted: (i) adequacy of expenditure in relation to revenue; (ii) explanatory notes to the annexes, (iii) variation of the information in the report over the three years and (vi) informational content present in the annexes. Additionally, an adequacy’ index of the statement was developed to support the answer to the proposed research question.
Results: The results indicate that the adequacy of the statement is low and there was no improvement over the analyzed periods between the analyzed cases. The proportion of city halls using explanatory notes on this information is low (51%), and among those who presented some kind of detailed information, only 31% explained the origins of the revenue that served as the basis for calculating the expansion margin of expenses.
Contributions of the study: The conclusions indicate that the report has been released ceremonially, for the purposes of meeting deadlines. As this annex accompanies the annual fiscal panning (LDO), its approval by the Legislative Branch even with low informational content, that is, without being able to understand its content, indicates low attention by the Legislative in the importance of this control. The results have implications for the fiscal management of the municipalities, as the evidence points out the weaknesses in their fiscal planning, by not controlling the growth of mandatory expenses.
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