The Court of Accounts of the State will examine the attendance of the rules for the HOOP, when to receive the report from Fiscal Management of the last period of the year. In last the eight months of mandate, the head of the power will not be able to contract expenditures that cannot be covered in the exercise in course, nor that it generates parcels, without the availability of enough resources for the attendance of the installments in the following exercise. In the determination of the cash in hand, the compromissadas incubencies and expenditures will be considered to pay, until the end of the exercise. 3.5. Fiscal transparency, Social Control and Fiscalization (Art. 48 the 59).
The great focus of the Law of Fiscal Responsibility is the Transparency of the Fiscal Management, that will be assured by the ample spreading, also in the Internet, for the LOA, the LDO, the Renderings of accounts and its to seem previous, the Summarized Report of the Budgetary Execution, the Report of Fiscal Management and the simplified versions of these documents. The transparency will also be assured by means of incentive the popular participation and accomplishment of audiences, during the processes of elaboration and quarrel of the Annual Budgetary Law and the Law of Budgetary Lines of direction. The accounts presented for the Executive they will be available during all the exercise, in the legislative one and the responsible agency for its elaboration, for consultation for the citizens and institutions. The Summarized Report of the Budgetary Execution will include all them to be able and the Public prosecution service and will be published up to 30 days after the closing of each bimaster. A descumprimento of the foreseen stated period subjects the being not to receive Transferences Voluntary nor to contract Operations of Credit. To the end of each quadrimestre, it will be emitted by the bearers of them to be able and agencies the Report of Fiscal Management, signed for the head of the Executive, for the president and the Managing Table of the Legislative one, for the responsible authorities for the financial administration and the internal control and other authorities defined in proper act of each power or agency.