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Item Accountability por resultados na administração pública : estudo de caso de auditorias operacionais realizadas pelo Tribunal de Contas do Estado de Minas Gerais(Fundação João Pinheiro, 2014-03-26) Couto, Daniel Uchôa Costa; Brasil, Flávia de Paula Duque; http://lattes.cnpq.br/4666930977365902; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Brasil, Flávia de Paula Duque; Souza, Rosânia Rodrigues de; Ckagnazaroff, Ivan BeckThe Constitution of 1988 (CR/88) assigned to the Courts of Auditors (TCs) an important role in the national accountability system, in view of the accounting, financial, budgetary, operational and patrimonial oversight of public administration. The competency for conducting performance audits (AOPs), innovation brought by CR/88, has provided important tool for operational control by TCs, aimed at examining the performance of agencies or entities or the results of policies or public programs. However, implementation of AOPs requires the referred control agencies face challenges and difficulties, in view of the combination of accountability for results with accountability of regularity, traditionally realized, whose focus refers to the verification of compliance with rules and procedures prearranged with the potential punishment of managers in case of irregularities. This research sought to examine whether the AOPs have been able to move beyond compliance audits, i.e. check which has been the scope and limits of the control exercised by those audits. To do this, were examined the techniques and methods of audit used, as well as the approaches and audits criteria adopted. It has also sought to verify how has being faced challenges in the implementation of AOPs, in the light of the literature, involving: the combination of accountability of regularity with accountability for results, information asymmetry between auditors and auditees, the need for establishment of partnership between them and the implementation of recommendations made by the TC. Furthermore, the use of the information presented in the final report of AOPs by entities involved in the programs audited has been examined. As methodological strategy for data collection, it has been proceeded to the desk review of the final report of the AOPs realized by TCEMG selected and to the application of questionnaires, both at the external and the internal levels of the referred control agency. The results revealed that the AOPs were able to move beyond compliance audits, to produce and present information suitable to contribute to the improvement of the audited public programs and to the improvement of accountability. However, it has been noticed several points indicative of the need for investment and improvements relating to the TC and to the agencies or to the entities subject to such audits. It has also been assessed challenges for the performance of AOPs, notably the resistance of representatives of entities involved in the programs to be submitted to AOP and fears about the possible negative political repercussions of the findings of the audits.Item Análise da eficácia dos gastos com saúde nos municípios de Minas Gerais e dos Pareceres do TCEMG(Fundação João Pinheiro, 2020) Duarte, Luiza Amâncio Ferreira; Ferreira, Frederico Poley Martins; http://lattes.cnpq.br/1448397981510363; Ferreira Júnior, Silvio; http://lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Ferreira, Frederico Poley Martins; Wanderley, Cláudio 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 O controle exercido pelos tribunais de contas e a busca do interesse público no estado pós-moderno(2018-06-29) Silva, Janaina Gomes da; Villela, Jaime NápolesNo Brasil, os Tribunais de Contas receberam na Constituição de 1988 diversas atribuições que fortaleceram seu papel, passando a fiscalizar, opinar, recomendar e determinar revisão e anulação de atos administrativos, sob a ótica contábil, financeira, orçamentária, operacional e patrimonial das contas públicas. Contudo, conforme será apresentado, em que pese a finalidade do poder de controlar seja proteger o interesse público, pragmaticamente, não raras são as situações em que a análise realizada pelos Tribunais de Contas vai ao encontro das necessidades e interesses da população afetada, trazendo modificações repentinas e sem avaliação quanto às providências imediatas a serem adotadas para diminuir os impactos negativos à sociedade. Além disso, muitas são as situações em que atos administrativos são declarados ilegais, mesmo baseados em pareceres jurídicos emitidos por advogados públicos, por conterem entendimento jurídico diverso daquele adotado pelos Tribunais de Contas, seja por diferença de interpretação, seja por mudança de entendimento jurisprudencial. Episódios dessa natureza inegavelmente causam insegurança jurídica e instabilidade econômica no país, e contrariam o cumprimento do princípio da eficiência, previsto no art. 37, caput, da Lei Maior de 1988, que deve permear todos os atos públicos, inclusive os de controle. Daí a necessidade, objeto deste trabalho, de se analisar a conveniência de instituição de mecanismos que limitem, ou ao menos, balizem o exercício do poder de controle sobre a Administração Pública, sob a ótica do controle externo exercido pelos Tribunais de Contas. Como se pretende demonstrar, a perquirição do princípio da eficiência administrativa, diante dos limites impostos pelo princípio da legalidade, é o grande desafio dos órgãos de controle, que devem encontrar o equilíbrio necessário ao alcance do verdadeiro interesse público. No bojo das dificuldades do cotidiano da Administração Pública, surge a Lei nº 13.655/2018, sobre a qual se tece breve análise, quanto ao seu objetivo de positivar as balizas e limites ao poder de controlar, sob intenção de melhorar a qualidade dos atos de controle e resguardar a segurança jurídica dos atos e decisões administrativas, evitando que o controle não se torne um fim em si mesmo.Item Recursos municipais para a saúde e o controle externo: o caso do estado de Minas Gerais(2021) Duarte, Luiza Amâncio Ferreira; Ferreira Júnior, Sílvio; Ferreira, Frederico Poley MartinsMediante abordagem quantitativa, este estudo analisou a aplicação dos recursos próprios municipais em ações e serviços públicos de saúde no estado de Minas Gerais, bem como os pareceres emitidos pelo tribunal de contas em relação aos municípios que não atenderam ao percentual de aplicação exigido na LC 141/2012. Dentre as evidências obtidas, constatou-se que o princípio da insignificância, adotado por alguns conselheiros do Tribunal de Contas, além de condicionar o resultado do julgamento à composição dos membros das Câmaras Deliberativas, acaba por gerar resultados dúbios que não apresentam lastro com as realidades socioeconômicas dos municípios autuados.