Manifest the budgetary process if by means of the creation of form of popular participation in the elaboration process and accompaniment of the budgetary execution, the rendering of accounts and the disponibilizao of referring information to the public administration of ample, clear and objective form. The Federal Constitution of 1988 and the Law of Responsabilidade Fiscal (LRF), determine that the accounts of the administration, must be disponobilizadas for analysis of the citizens, which, will be able to question its legitimacy. With this it is considered that the information generated for the public accounting constitute basic element give to account to the society which had been the taken care of priorities referring the application of the resources, where they are being applied and which the true destination that the municipal management is giving to the resources public. The Law of Responsabilidade Fiscal (LRF), officially Complementary Law n 101, of 04 of May of 2000, imposes the control of the public expenses of States and Cities, conditioning the capacity of collection of tributes. This Law was created as measured to change the archaic system of public administration that promoted great workmanships in the end of the mandates and left the accounts for its successors.
The Law of Fiscal Responsibility also promoted the transparency of the public administration, facilitating to the popular participation in the laboring of the budgets of the states and cities. The Law of the Transparency was added to its devices, Complementary Law n 131 of 27 of May of 2009, that it establishes norms of public finances directed toward the responsibilities in the fiscal management in order to determine the disponibilizao of information on the budgetary and financial execution of the Union, the Federal District and the Brazilian cities. One understands that through the creation of the Law of Fiscal responsibility and of the transparency law the Brazilian citizen had easiness in the access to the public accounts that before were exclusive of the managers and the involved actors in the administrative proceeding.
The Court of Accounts of the State of Rio De Janeiro declared illegal Act of Dismissal of Licitation legalized for the city of Bzios, for the act of contract of a consultoria company that would go to lead the licitation process to know which financial institution would be responsible for the leaf of payment of the employees of the city hall, amongst other operations. Vote of the council member Jose Gracious Gomes still determined the application of fine to the municipal former-secretary of Administration, Raymond Pedrosa Galvo, responsible for the ratification of the procedure. The objective of the Act of Dismissal of Licitation was the act of contract of the ICON for rendering of services of assessorship and consultoria aiming at to the conduction of the process of licitation for, with exclusiveness, to implant services of processing of credits proceeding from the payment leaf of the active, inactive servers, pensioners and trainees of the city, beyond payment the suppliers, as well as the centralization of the collection of municipal prescriptions. In accordance with the vote of Gracious, ' ' the value of the expenditure of this Act results of a mathematical formula, that involves: the paid total value for the winner of the licitation and the unitary value for reached point-goal, stipulated in R$ 20,00, that is, the city would pay to the ICON a part of the resources that would receive from the winning company of the licitation, in accordance with the formula established in contrato.' ' The technician of the external control of the TCE-RJ had given to seem for the illegality of the act, considering the act of contract of indirect execution of services without justification of prices; act of contract of execution of services independently of the elaboration of basic process; direct act of contract of assessorship technique, that is not fit in the concept of research, education and institucional development. In summary, it was tried formalizao of that it would be made by a private company of consultoria, but that it would have to be made of direct form, that is, for proper public administration. The consultoria company would be fulfilling the paper to process the proper act of licitation dismissal, without a price already previously settled.