CAUC: orientações preventivas e corretivas acerca da regularidade dos municípios
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2014-04-29
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Pimenta, Roberto da Costa
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The objective of this work is to guide the municipal manager, through preventive and corrective measures in meeting the fiscal requirements listed by Assist Information Service Voluntary Transfers - CAUC thus promoting the compliance of the County and, consequently, the possibility of attracting federal funds for voluntary transfers. Thus, first, it held a brief contextualization of the topic, highlighting its importance and the difficulties faced by municipalities in the present moment. In the theoretical framework, the definition of the types of transfers of resources, especially for voluntary transfers, the definition of covenants and the presentation of CAUC, its requirements and features, as well as the methodology adopted in this work. This paper presents research carried out in the period from 2010 to 2013, with the municipalities of the state of Rio de Janeiro, pointing the applicants requirements CAUC that generate delinquency and the main features observed. From the data collected measures of preventive and corrective actions, and the main types of monitoring, in order to assist municipalities in understanding and meeting the requirements are listed.