Lei de responsabilidade fiscal e endividamento público municipal: análise do município de Uberlândia

Abstract

The present study aimed to analyze the level of indebtedness in the municipality of Uberlândia-MG, considering the years 2010 to 2020, the existing prerogatives in the Fiscal Responsibility Law and other legislation that corroborates the LRF. The data used in this analysis were collected from the Budget Execution Summarized Reports (RREO) and Fiscal Management Reports (RGF) available on the transparency portal of the city hall of the municipality of Uberlândia-MG. The main data analyzed comprise Consolidated Net Revenue (RCL), Consolidated Debt (DC), Interest/Charges on Internal Debt and Amortization of Internal Debt. Based on these data, five parameters were calculated: Indebtedness level, debt variation, budget commitment, indebtedness limit and debt margin. The results obtained showed that the municipality of Uberlândia remained within the indebtedness limit imposed by the LRF and did not compromise the municipal budget in the payment of debts. However, it is noteworthy that this exceeded the legal limits imposed by Federal Senate Resolution No. 43 for four consecutive years (2016 to 2019) with regard to the annual debt service limit.