O RECONHECIMENTO DO ESTADO DE CALAMIDADE FINANCEIRA MUNICIPAL NA LEI DE RESPONSABILIDADE FISCAL E A VIOLAÇÃO AO SISTEMA CONSTITUCIONAL DE CONTROLE EXTERNO - DOI: 10.12818/P.0304-2340.2024v85p439

Abstract

This article studies the institution of the
declaration and recognition of the state of
financial calamity in a municipality and
the inclusion in a regime of relaxation
in compliance with budgetary rules in
accordance with the foreseen term of art.
65 of the LRF. The study begins with an
analysis of public management and the
exercise of the State’s financial activity, with
a brief historical verification of the reform in
public administration that redefined public
management. Next, the topic of control of
the State’s financial activity in Brazil will
be evaluated, analyzing the concept, infra
constitution legislation and the treatment
granted by the Federal Constitution. At
another time, a study will be carried out on
the Fiscal Responsibility Law with a detailed
analysis of the institute of financial calamity
in the municipality provided for in art. 65
of the LRF. We then proceed to verify the
incompetence granted by infra constitutio rule
of the Legislative Assemblies in recognizing
the financial calamity of municipalities
in violation of constitutional provisions.
Finally, the lack of standardization regarding
the criteria identifying the calamitous state
that could result in the disordered use of this institute is verified. For the study, the
deductive method was used with extensive
exploratory bibliographic research in books
and magazines.

KEYWORDS: External control. Municipal
Financial Calamity. Fiscal Responsibility Law.
Unconstitutionality