IMPACTS ON THE CONSOLIDATION AND TRANSPARENCY OF MUNICIPAL PUBLIC ACCOUNTS FROM FEDERAL DECREE No. 10,540, OF NOVEMBER 5, 2020

Abstract

With the purpose of studying Federal Decree No. 10.540/2020, regarding the impact on the consolidation and transparency of public accounts, this article aims to establish whether the new legal framework will have an impact on these aspects. The methodology adopted was the research in publications (Articles, Laws, Decrees and specialized websites) on the theme of SIAFIC, legal provisions and historical data regarding the adoption of measures already regulated in Federal Law No. 101/2000, which seeks to highlight the related impacts in the effective implementation of the Single Systems by the entities of the Federation. The studies carried out lead us to believe that SIAFIC will have a fundamental role in increasing the transparency of public accounts, as well as in their consolidation, given that the Systems today are not unique, hindering the consolidation of information and faster availability to the social control. By creating specific rules and, in particular, the requirement of a Single System, by itself it already exerts a significant influence on the consolidation of public accounts and, in turn, provides subsidies for the real-time availability of information.