The efficiency of Complementary Law No. 101 of 05/04/2000 (Fiscal Responsibility Law) in municipal public bodies

The Fiscal Responsibility Law (LRF) is essential to guarantee the financial health and sustainability of public accounts, contributing to the country's economic and social progress. The efficiency of the LRF can be assessed by considering various positive aspects that contribute to improving transparency, balance and efficiency in financial administration. In this context, the general objective of this work is to provide a comprehensive overview of the efficiency of the LRF in the control and transparency of financial accounts, as well as to understand how this legislation influences the functioning of municipal public bodies. In order to achieve the objective, a bibliographical survey was used, focusing on in-depth understanding of human phenomena, processes and experiences through existing writings. As a result of the research, it can be said that in municipal public bodies, the application of the LRF has a direct impact on budgetary, financial and asset management. It establishes limits for personnel expenses, determines transparency in the disclosure of fiscal information, and requires planning and control of public accounts.