Impacto dos valores evidenciados pelas empresas estatais dependentes nos indicadores previstos nos relatórios de gestão fiscal do poder executivo do estado de Minas Gerais, período de 2008 a 2010

Abstract

This study intended to demonstrate the impact of the inclusion of values for the dependent states companies in the calculation of indicators expected in the Fiscal Management Reports of the Executive of the State of Minas Gerais, in view of the administrative and accounting procedures required for its disclosure. Complementary Law nº 101 of May 4, 2000, known as the Fiscal Responsibility Law (FRL), regulated the public finances in Brazil and promotes accountability in the management of government accounts. According to it, the dependent states companies are companies controlled by members of the Federation that have, in the previous year, received funding from its controlling shareholders for the payment of personnel expenses, cost in general or of capital, excluded, in the latter case, those from increased stock and have, in the current year, budget authorization for the receipt of funds with a similar purpose. Accordingly, the values for the dependent states companies have to be included in the Fiscal Management Report (FMR), which must be issued at the end of each quarter, holders of powers and agencies referred to in art. 20 of the FRL. The FMR contains comparative statements with the limits for dealing with the FRL of the following amounts: total personnel expense, consolidated and securities debt, granting of guarantees, and credit operations, in addition to the statements in relation to entries in outstanding and the amount of available cash on December 31. The study made use of the Fiscal Management Reports concerning the third quarter of 2008, 2009 and 2010, published by the Executive in the official organ of the State, the Minas Gerais Newspaper, as well as consultation with the Warehouse Information System Integrated Financial Management of Minas Gerais (SIAFI-MG). The result obtained from the analysis demonstrated the insignificant impact of the values of dependent states companies in the composition of the demonstratives of the Fiscal Management Report of the Executive of the State of Minas Gerais, given the administrative and accounting procedures established for its disclosure.