Lei de Diretrizes Orçamentarias x Lei de Responsabilidade Fiscal

Abstract

This work has for target to analyze and to comment applicability of the Law nº. 101. of May of 2000 called Law of Fiscal Responsibility, in face to the Public Budget especially in what it refers to the Law of Budgetary Lines of direction - LDO, demonstrating its importance in the public administration. The historical process affirms that the public budget appeared to fulfill a function of control of financial activity of the State, through economic planning. The Federal Constitution of 1988 intends to guarantee the control on the public resources and the budgetary balance, beyond the devices contained in the constitution, we will approach constitutional ruleses, (Law nº. 4.320, of 17 of March of 1964), where if they define the elements, moments and budgetary requirements of the process, excellent for a transparent and modern public administration.