Anualidade orçamentária e contratos administrativos

Abstract

This dissertation focuses on the relation between budget annuality, as a public budget's peculiar feature, and administrative contracts. The research explores the conflict between the Public Administration's binding to these contracts, especially the multiannual ones, and the need for annual legislative authorization, as an essential element of the public budget, for the execution of public expenditures required to fulfill these contractual obligations. Is explored the notion of public budget, scanning its concept, origin and evolution, as well as Brazilian budget system and budget cycle, meaning the elaboration, execution and control of public budgets. Then, is studied the budget periodicity, from aspects such as financial year and multi-annual expenditures, considering budget annuality and multi-annuality and questioning whether budget annuality is a principle or legal rule. It advances to present the evolution of the administrative contract theory, positioning it in the administrative consensuality trend, marked, among other aspects, by the extension of legality's concept, as a means of public control and binding, in order to allow the Public Administration to assume obligations through administrative contracts. Considering this, the research focuses on examining the connection between public budget and administrative contracts by analyzing Brazilian laws nº 8.666/93, nº 8.987/95, nº 9.074/95 and nº 11.079/04, as well as Decree nº 9.046/17. After highlighting the multi-annual administrative contracts trend and the shortcoming normative treatment given to the relation between budget annuality and administrative contracts, the paper examines proposals for normative changes, such as carry-over, multi-annual appropriations, the inclusion of contractual expenditures among compulsory expenditures, privilege treatment to contractual expenditures and the Lei de Qualidade Fiscal (Fiscal Quality Law) draft. Finally, the research question is retaken, noting that the flaws in the budget cycle have reduced the manifestation of the conflict between budget annuality and administrative contracts and offering critical and prospective considerations to the treatment of the relation between budget annuality and public expenditures concerning administrative contracts, especially those whose duration exceeds the financial year.

Comparative phylogeography and integrative systematic revision of Iberian endemic earthworms (Crassiclitellata, Lumbricidae)

“…pseudorroseus Moreno et al, 1981. However, although this genus has been accepted by some authors (Rota, 2013) others deny its existence and include it within the genus Eiseniona (Blakemore, 2008). There is also some controversy about the systematic position of two other Iberian endemic species Aporrectodea oliveirae Rosa, 1894 and Eiseniona gerardoi Díaz Cosín et al, 2014, where some molecular phylogenetic analyses have shown them to belong to Iberoscolex (Díaz Cosín et al, 2014; Domínguez et al, 2015)—and they are treated as such in this work.…”