O atendimento dos municípios da mesorregião oeste de Minas às exigências da Lei de Diretrizes Orçamentárias

Abstract

The Budgetary Guidelines Law (LDO) is an intermediate planning document, introduced to public finances through the Federal Constitution of 1988, which acts as a guiding mechanism for the preparation of the Annual Budgetary Law (LOA), and which should be congruent with the selection of programs in the Multi-Year Plan (PPA). The LDO defines the government's goals and priorities for the following year, guides the drafting of the annual budget law, provides for changes in tax legislation and establishes the policy of development agencies. It should be elaborated according to the dictates prescribed in the CF itself, as well as in Complementary Law 101/2000, known as the Fiscal Responsibility Law (LRF). In this sense, this research aimed to verify how the municipalities that are part of the mesoregion of the West of Minas adhere to the legal precepts required in the composition of their respective LDOs. For this, a descriptive, documentary and qualitative study was carried out, assigning 21 municipalities, out of 44 located in the western mesoregion of Minas Gerais, as the research sample, totaling 84 budget items. The time frame of the research was 4 years, from 2013 to 2016, and absorbs a complete municipal management. However, after several difficulties encountered in the process of collecting the documents, 23 municipalities were excluded from the analysis, which did not provide or did not forward the necessary data for the survey, or did so incompletely. The analysis of the results was basically divided into three parts. In the first, an analysis was made of the entire content of the LDO, according to all legal provisions, subdividing it into three subsections: aspects of the Law, Annex of Tax Targets and Annex of Tax Risks. Next, a diagnosis of the expected legal requirement is presented, compared to the reality found in the municipalities studied. Lastly, elements and means complementary to those already required for the LDO were proposed. The evidences found in the research results show several perennial constants to what is duly required, but also express in all the questions, without exception, certain compositions that determine or exclude the quality of the information. The diagnosis of the results allowed to clarify some generalist compositions found as well as made it possible to quantify the total, partial or zero compliance of each discipline in all cities. Lastly, with the analyzes made, with the diagnosis made, and with the observation of the main gaps left by the municipalities, elements and means complementary to those already required that add greater transparency, clarity and robustness to the LDO of municipalities were proposed, in order to municipal interventions in the process of drawing up their respective plans.