Lei de Diretrizes Orçamentárias e empenho inscrito em restos a pagar: formalização do contrato na Lei nº 14.133/2021 e racionalidade na execução orçamentária e financeira

Abstract

The article addresses the formalization of the contract from the Budget Guidelines Law of 2021 (LDO/2021), highlighting its progress in relation to Law 14,133/2021 (LGLC). The work also discusses the contracting of remaining work, service, or supply in the previous and current legislation, highlighting its impact on the financial execution of the contracting entity. The article analyzes the use of commitment entered to pay in LDO/2021, in view of more discretion of the administrative authority in the realization of new contracting. The research adopts the bibliographical research, of qualitative nature, but without prejudice to any quantitative data. The article concludes that the LDO/2021 reinforces the discretion of the manager in the treatment of commitment entered to pay, as well as extends the possibility of new contracting, in view of the occurrence of contractual termination, which can generate greater efficiency in budget and financial execution by the Public Administration.