PRINCIPAIS CONTRIBUIÇÕES DA LEI DE RESPONSABILIDADE FISCAL – LEICOMPLEMENTAR Nº 101 DE 04 DE MAIO DE 2.000 NAS DESPESAS COM PESSOAL NOS MUNICÍPIOS GOIANOS

Abstract

This work provides a brief history of the emergence of budget planning in Brazil, emphasizing its need for the correct administration of resources for the benefit of the community. The forecast of the elaboration of the public budget is present in the Brazilian constitution of 1988, bringing clear elements that can subsidize the public power in its production, these factors allied to the country's need for economic development, led to the approval of the Fiscal Responsibility Law, Law Nº 101 of May 4, 2000, dealing with the application of public resources in mandatory areas, such as: health and education, also dealing with the penalties that can be imposed on the public manager and, above all, guiding and disciplining the limits of spending on payment expenses of civil servants' payroll, the personnel expenses limit.