Brazilian Cities

June 27, 2018


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In this context, the federal government, by means of the Ministry of the Planning, Budget Management, considered to the courts of Accounts the creation of the Program of Modernization of the System of External Control of the States, Federal District and Brazilian Cities, aiming at to fortify the system of external control as instrument of the citizenship, including the intensification of the intergovernamentais and interinstitucionais relations, with sights to the fulfilment of the Law of Fiscal Responsibility e, thus, to exert its abilities of more efficient form. Another important function that Complementary Law 101/00 brought for the courts of Accounts was to establish that the same ones will alert them to be able or agencies when to evidence that the sum of the total expenditure with staff exceeded 90% of the limit; that the inactive expenses with and pensioners if find above of the limit defined in law; that facts that compromise the costs or the results of the programs or indications of irregularities in the budgetary management etc. the system of external control Is perceived then that, represented for the courts of Accounts, beyond its traditional attributions constitutional, it sees strengthened the mission to fiscalize the correct application of the public resources, as well as the activities of management of the finances, as it defined the Law of Fiscal Responsibility well. This reinforcement in the attributions of the courts is a test of reinforcement of its importance for the society, that many times, of unjust form sees, them in maken a mistake way and with a certain discredit, perhaps for unfamiliarity them its immense and sobrepujantes virtues as, for example, the decisive and crucial paper in the agency exercise that exerts the fiscalization and orientation of the fulfilment of the norms of this Complementary Law..