GOVERNMENT ADMINISTRATIVE CIVIL LIABILITY AND THE APPLICATION OF FULL RISK:

FOCUS ON SERVICES PROVIDED BY PUBLIC ADMINISTRATION

Abstract

Abstract: Planning is the basis for responsible fiscal management. The ruler who intends to guarantee a more peaceful future for his people must seek to balance public accounts over a sequence of periods. This is the basic principle of the Fiscal Responsibility Law: not spending more than you earn, avoiding compromising the budgets for the next years. Therefore, this article aimed to study public administration in terms of planning and the manager's responsibility. To this end, planning in the public sector was discussed, the importance of planning in management actions was discussed and aspects of public management in Brazil and administrative reforms were portrayed. The authors took as a theoretical contribution Arrison (2017), Gonçalves (2021), Malhotra (2016), Nunes (2013), Reis (2020), Silva; Luiz; Pires (2020). This work is qualitative and interpretive research, providing a bibliographical review on the civil liability of public managers. To carry out the data collection, the Google Scholar electronic database was used. The results obtained indicate that planning, prepared on a solid basis, compatible with the capacity to carry out the expenditure and suitable for solving the problems faced by the municipality, contributes to improving the quality of public spending. Likewise, an adequate and strategic allocation of resources allows the sustainable development of the municipality, even in times of significant fiscal adjustments.

Keywords: Planning, Control, Execution, Assessment, Accounting professional.