The Brazilian fiscal responsability law: rules, results and challenges presentation by Selene P. P. Nunes in the event “Accountability, local governments and public finance” (USP/FEARP/FDRP/EACH) (4/2013). “Fiscal Responsibility Law-FRL, new culture – within a comprehensive concept: all the public administration, including funds, foundations and state owned enterprises which depend on treasury resources; The solution was to create limits that apply to all levels and branches but maintain the budgetary process as autonomous…”