This paper aims to sudy the evolution of the fiscal responsibility degree at cities administrations in Brazil over the last years, considering the influence of the Fiscal Responsibility Law. Therefore, a case study is performed at the City of Salvador Government, in order to identify and describe major improvements at the financial management of the city from 1989 to 2003. Its revenues and expenditures are studied, as well as the resulting financial equiilbrium and budget accuracy conditions. The paper presumes that a responsible public management depends on preserving financial equilibrium.