During the last few years, the budgetary entailing of the Union got a great growth very what, in many cases, it made with that an indebtedness was necessary so that the obligator budgetary expenditures were paid. On the other hand it had excess of resources badly placed that were reserved for the payment of other expenditures, which did not need the available value all. The Desvinculao de Receitas of Unio (DRU) appeared in 1994, in the Government of Frank Itamar, with the name of FSE (Deep Social of Emergency). In Government FHC, it was renomeado for FEF (Deep of Fiscal Stabilization), in which a1999 was in vigor de1996, and from there, the instrument was successively extending, already with name DRU. This budgetary desvinculao appeared through a proposal of emendation to the constitution (PEC 61), of which it consists of an instrument that the Executive allows to manage 20% of pblic revenues freely, approximately R$ 62,4 billion – according to Ministry of Planning, of prescriptions of the Union. Already approved two times in the House of representatives and waiting voting in the Senate, DRU 2012 comes, in general, only extending the stated period of its existence up to 2015.
Its objective is to give to bigger flexibility and efficiency in the allocation of resources and not necessarily in the rise of available prescriptions for the federal government and allows the financing of incomprimveis expenditures (related to the benefit, administration fees and administrative management) without national indebtedness of the Union. The DRU does not count on transferences constitutional for States and cities, whose main prescription source comes of the IPI and the Income tax (TO GO), therefore the desvinculao is after made the calculations of the transferences. The resources destined to the education, for Constitutional Emendation 59/09, more are also not incorporated the DRU. According to base governmetalist, the DRU is an instrument of rationalization of the budgetary management, where the Executive breaking has left of the rigidity of the federal budget, in which it extended the possibilities of performance of the public managers and increased the attendance to the demands of the society, without compromising the fiscal balance. The justification of the renewal of the DRU up to 2015 is the necessity of investments and infrastructure that Brazil is demanding through financings for the Pantry of the World in 2014, the Olimpadas in 2016, to keep minimum degree of autonomy in the definition of the priorities of the government and in the budgetary management and to face the global crisis. The opposition affirms that the DRU already became necessary, in 1994, for the implementation and stabilization of the Real Plan, but that it is not justified in the current conjuncture of the Country, therefore it demonstrates the incapacity of the government to create a mechanism substitutes that it, therefore it cannot be seen as exit for the engessamento of the budget, using resources of social contributions to form the surplus elementary school. They affirm, still, that the project defalcates the health, providence and assistance. Ahead of the unstable situation of international the financial crisis and the internal deficiencies, the DRU comes as a good measure to improve the performance of the government without it has the necessity of the same becoming indebted itself being that it has available resources, giving a bigger flexibility in the allocation of the public resources.