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Item Análise da eficácia dos gastos com saúde nos municípios de Minas Gerais e dos pareceres do TCEMG(Fundação João Pinheiro, 2020-04-30) Duarte, Luiza Amâncio Ferreira; Ferreira, Frederico Poley Martins; http://lattes.cnpq.br/1448397981510363; Ferreira Júnior, Sílvio; http://lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Ferreira, Frederico Poley Martins; Wanderley, Claudio Burian; Pinto, Luciana Moraes Raso SardinhaStarting with decentralization and fiscal autonomy instituted in Brazilian states and cities by the Federal Constitution of 1988, a whole normative apparatus was consolidated aiming to assure the sub-national parties in applying public resources in health actions and services, culminating in the Complementary Law number 141 of January 13, 2012, which regulates paragraph 3 of the Constitution’s article 1988, when discoursing on minimum values to be applied annually be the Union, States, Federal District, and Cities in Public Health Actions and Services, tying income and expenses to these expenses. Cities are required to apply at least 15% of their own municipal resources in health actions and services, and the State’s Courts of Auditors, as well as external control institutions, have to aid the Legislative Power on the inspection of the fulfillment of this requirement. However, according to the analysis made by the inspection organ of the cities accountabilities, the focus is in the conformity regarding the application of at least the minimum percentage required, not taking into account other aspects of the municipal profile, such as the quality of the expense, differences in socioeconomic profiles, or health needs, for example. Previous analyses of opinions emitted by the Minas Gerais Court of Auditors regarding the application of the State’s cities own resources allows to detect absence of clarity and objectiveness regarding the criteria established by the inspecting organ. Previous poll of the emitted opinions up to the beginning of this research indicates that, basically, these opinions analyze if the applied percentage was greater or equal to the required minimum, whereas many cases still use the insignificance principle to approve some municipal bills that present percentages below, but not far, from the required minimum. Thus, two main questions motivate the development of this research: (1) how did the institution of mandatory application of own resources shape the municipal managers behavior in applying their resources in levels proportional to their specific needs in their health system? (2) How did the results of the opinions emitted by the TCEMG - notedly regarding the cities that applied own resources below the minimum required by law - present themselves coherent to the socioeconomic profiles and health needs? Regarding this paper’s contribution to the reflection on the theme, as well as for the work of legislators and public managers, including the Court of Auditors of the State of Minas Gerais, this paper’s objective is to highlight the importance of considering a wider spectrum of information of the municipal profiles, when analyzing the percentage of resources applied in the health system. The quantitative method approach involved crossing municipal data on the percentage of own resources applied to health actions and services with data on the city’s profile, such as GDP per capita, the population percentage that is poor, and levels of necessity in health. Furthermore, the method involved crossing the applied percentage with the existing municipal coverage of HR professionals in the health system, as well as estimates of possible coverage expansion., especially in those cities that failed to apply at least the minimal 15%. Amongst the obtained results, disparate situations were observed, such as cities that failed to apply the minimum required by the constitution, but are characterized as valid due to the low percentage of the population that is poor, high GDP per capita and low need in the health system, while the other group of cities showcase high necessities in healthcare , high percentage of poor population, and low GDP per capita, but who apply percentages of own resources close to the legal required minimum. These evidences allows to conclude that current legislation, as well as external control, limit themselves on encouraging cities to apply their resources in levels close to the minimum required by law, not having a mechanism that can stimulate cities in worse healthcare condition and poverty to apply their resources in levels proportionally higher, while cities in more favorable conditions of healthcare and economic port are obligated to apply resources on the required percentage when, apparently, a smaller contribution would suffice.Item Análise das auditorias operacionais do tribunal de Contas do Estado de Minas Gerais: uma avaliação à luz da Teoria Neoinstitucional(Fundação João Pinheiro, 2020-03-25) Fonseca, Marina Moraes Raso Sardinha; Batitucci, Eduardo Cerqueira; http://lattes.cnpq.br/9562452176702956; Batitucci, Eduardo Cerqueira; Carneiro, Ricardo; Costa, Bruno Lazzarotti Diniz; Haikal, Daniela Mello CoelhoThe New Public Management paradigm still influences the Brazilian public administration, especially regarding the permanence of the search for results, an aspect related to the development of the performance audit, whose proposal refers to the investigation of efficiency, economy, effectiveness, effectiveness of governmental activities, programs and institutions. Neo Institutional theory, on the other hand, highlights how institutions constantly need to reaffirm their legitimacy and the justification for their existence, which is often sought through the adoption of accepted and widespread practices within the scope of their organizational field, regardless of proof of their effectiveness. In this sense, it was analyzed the hypothesis that the performance of operational audits by the TCE-MG gives it institutional legitimacy in its sphere of operation, once it results from isomorphism in relation to practices adopted by Higher Audit Institutions considered references in this context, especially the TCU. Thus, from the identification of how operational audits have been carried out, especially at the TCE-MG, it was found that their performance in this body began due to mimetic and coercive isomorphism, especially in relation to the TCU, and has been institutionalized as a recognized type of government audit. Therefore, important audits of this nature have been produced, which have identified relevant deficiencies in public policies in the State of Minas Gerais and its municipalities. However, it was found that, in many respects, given the historical trajectory of the institution, which during most of its existence performed its audits from the perspective of regularity audits, the development of operational audits was, at least in part, influenced by this logic of action, implying similarities between these and regulatory audits, such as: the predominance of issues related to processes, meta-evaluation and the achievement of goals to the detriment of studies on impact and cost-benefit or costeffectiveness; conducting audits from a predominant perspective of law enforcement; the inclusion of the processes for monitoring operational audits on the analysis agenda under the same rite as the other audit processes, not considering the urgency of their timeliness for their effectiveness. Thus, the commitment to achieve the full scope of the agency's operational audits proposal was identified, mainly due to the recommendations produced in them and to the large time lag in the processing between the preparation of its report and the monitoring of compliance with the action plan, they are based on a different context from the one observed when the adoption of the measures provided for in the document is verified, often causing the effective contribution that the audit could generate in public management to be impaired. Therefore, considering the peculiarity of the operational audits, an eventual internal normative provision of the TCE-MG in order to stipulate a maximum period for the conclusion of these analyzes could contribute to the speed of its procedures, thus enabling the monitoring of the fulfillment of the commitments signed in the action plan in a period of time closer to the context observed at the time of the audit, ensuring greater suitability of its recommendations and determinations and greater effectiveness in its contributions to public management.Item Dos laços de conexão do controle social com o sistema de controle da administração pública: avanços e desafios após a constituição federal de 1988(Fundação João Pinheiro, 2011) Serra, Rita de Cássia Chió; Carneiro, Ricardo; http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4735034Y6; Brasil, Flávia de Paula Duque; http://lattes.cnpq.br/4666930977365902; Reis, Márcio Carneiro dos; http://lattes.cnpq.br/1087939231625934Presenciam-se reflexos da remodelação institucional do aparelho do Estado, oriunda da redemocratização brasileira, em todas as esferas e Poderes, também no Sistema de Controle da Administração Pública (SCAP). Di Pietro (20l0, página 30) afirma que a democracia participativa se fortalece com a previsão de inúmeros instrumentos de atuação do cidadão no controle e na gestão de atividades da Administração Pública, o que nem sempre se efetiva na prática . O propósito da presente pesquisa é, a partir do mapeamento do Sistema de Controle da Administração Pública Federal e Estadual, destacar o fortalecimento do controle social na trajetória recente da Administração Pública brasileira, após a Constituição Federal de 1988 (CF/88), demonstrando ser ele ferramenta essencial ao melhor desempenho dos controles interno e externo e elemento essencial à efetivação da accountability brasileira. Para tanto, é traçado o desenho institucional do SCAP, na área federal e estadual, que consigna os controles interno, externo, social e de legalidade. A partir deste esquema são destacadas as formas de manifestação do controle social que vêm adquirindo evidência e sendo utilizadas, por força da legislação, pelos controles interno e externo, a fim de assegurar maior transparência de suas ações e potencializar o exercício de suas próprias funções. A abordagem do tema considera, na análise, a base teórica, o estudo da legislação acerca da matéria, o exame dos sites dos órgãos do sistema de controle interno e externo da União e Estados-membros e a pesquisa de campo no Tribunal de Contas da União (TCU) e na Controladoria Geral da União (CGU).Item A interação do controle interno e externo com o campo de avaliação de políticas públicas no estado de Minas Gerais(2021) Lokuciejewska, Láisa Queiroz; Imura, Carolina Proietti; Freitas, Alexandre Mário de; Assis, Marcos Arcanjo deAs avaliações de políticas públicas demonstram, historicamente, ser um mecanismo poderoso que permite à gestão pública aperfeiçoar a capacidade responsiva do Estado e o processo de accountability. O presente trabalho persegue o objetivo de compreender a inserção do sistema de controle, externo e interno, no campo de monitoramento e avaliação do Poder Executivo em Minas Gerais, com o foco na percepção dos efeitos dessa interação entre os gestores, auditores e especialistas em avaliação. O estudo se valeu da pesquisa bibliográfica, da análise documental e de uma pesquisa de campo, a qual se desdobrou em duas etapas. A primeira etapa envolveu sete entrevistas qualitativas semiestruturadas com três categorias de stakeholders, a saber, de gestores estaduais responsáveis por tarefas afetas à função de monitoramento e avaliação, de controladores da Administração Pública estadual, e por fim, de especialistas em avaliação de políticas públicas. Na segunda etapa, foi feito um levantamento do tipo survey em uma amostra intencional de cento e sessenta e quatro gestores estaduais do setor público mineiro. Os resultados mostram que a inserção dos órgãos de controle na função de avaliação de políticas públicas tem um caráter recente e factual, sendo verificada em âmbito estadual, nacional e internacional. Demonstram também, que embora imbuída de competência técnica, a contribuição do controle para o campo tem um alcance limitado, por ainda vir carregada de um caráter fiscalizatório e por desconhecer nuances da política pública. Por fim, os resultados além de evidenciarem entraves culturais e técnicos da própria gestão pública, tornaram patente a necessidade das organizações, que executam avaliações de políticas públicas no estado, incorporarem os gestores dos programas avaliados na discussão das finalidades e usos dos estudos avaliativos.Item O controle interno de pequenos municípios, na perspectiva de seus responsáveis, e sua relação com o Tribunal de Contas(Fundação João Pinheiro, 2022) Bonfante, Giovanna; Batitucci, Eduardo Cerqueira; http://lattes.cnpq.br/9562452176702956; Batitucci, Eduardo Cerqueira; Carneiro, Ricardo; Souza, Letícia Godinho de; Ferreira, Diogo RibeiroThis research sought to ‘give voice’ to counties internal controllers with less than 10,000 (ten thousand) inhabitants, to know, in depth, the realities and state capabilities of these federative entities and, to verify how, in fact, these entities works and to understand, from the perspective of its responsibles, how the role of the Court of Auditors and its requirements for counties internal controls are perceived. On the other hand, it tried to see the understanding of Court of Accounts actions by the counties representative’s point of view. Finally, it investigated the possibility of partnerships between internal and external controls. To unveil all these questions, internal controls of small counties and Court of Auditors of Minas Gerais State were taken as the object of this research. Furthermore, a qualitative approach was used, having formulated and tested 6 (six) research hypotheses, supported by theories of state capabilities, neoinstitutionalism, and interorganizational networks. The research findings revealed that entities studied do not have sufficient state capacity to meet the requested requirements; that these lacks capabilities are disregarded by the current legal system, by influential organizations in the field and by the Court of Accounts; that the dependency of Court of Auditors' trajectory was confirm, where despite of being focused on pedagogical actions regarding internal control, the Court did not kept distance from its supervisory role; that was also possible to verify the requirements of reciprocity, trust, and coherence, found in the theory of interorganizational networks, may indeed be present in eventual partnerships between external and internal controls.