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Navegando por Palavra-chave "Tribunal de Contas"

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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 Beck
The 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.
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 Sardinha
Starting 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.
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 Sardinha
Starting 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.
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 Coelho
The 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.
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação
(Fundação João Pinheiro, 2022-12-14) Carneiro, Marluci Regina de Aro Utsch; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Oliveira, Kamila Pagel; http://lattes.cnpq.br/3216062751491834; Carneiro, Ricardo; Ferreira Junior, Silvio; Reis, Marcio Carneiro dos
The purpose of this work is to analyze the main challenges and limitations faced by public managers in their work in relation to the Fiscal Responsibility Law. We sought to identify what are the challenges and limitations they face in order to comply with the legal provisions of the LRF. In this perspective, we tried to verify their main understandings regarding the limits established by the Law, their consequences and possible punishments. For that, it was decided to use a qualitative approach methodology, based mainly on bibliographical, documental and field research. As for the objectives, it can be considered exploratory, since it aims to bring theoretical knowledge closer to the reality of facts; qualitative and descriptive, based mainly on bibliographical, documental and field research. Interviews were conducted with representatives of managers, technical advisors from advisory and supervisory bodies, and an online questionnaire was applied to collect the personal perceptions of managers, from data that are not included in the mandatory digital platforms. The selected data made it possible to know what the managers understand as the main challenges and limitations in their performance and also to analyze whether they correspond to the reasons for indicating the rejection of the accounts by the State Court of Auditors, when issuing the prior opinion in in relation to the Annual Accounts Rendering of the Head of the Executive Branch. In addition, data were collected from managers and technical advisors of advisory bodies, representatives of the legislature and also of the executive. From the results obtained, it was possible to understand that, despite the challenges and limitations presented to managers by the Fiscal Responsibility Law, they have been able to overcome them.
O papel dos órgãos de controle nas contratações públicas
(Fundação João Pinheiro, 2022) Stroppa, Christianne de Carvalho
O presente artigo analisa, ante a vigência da Nova Lei de Licitações e Contratos (NLLC) – Lei no 14.133/2021, como se dará a atuação interna e externa dos órgãos de controle – Tribunal de Contas da União (TCU) – tendo como destaque a norma cujo eixo central se baseia na ideia de governança, como instrumento passível de corrigir os problemas relativos aos processos ineficientes de contratação pública e que acarretam irreparáveis danos ao erário público. Após explicar o significado do controle, analisa-se o arcabouço normativo, inclusive o constitucional, identificando-se, mesmo que de forma breve, o que é o Sistema de Controle, compreensivo do controle interno e do controle externo. Pela importância e referência expressa na Lei no 14.133/2021, alguns apontamentos sobre o Modelo das Três Linhas de Defesa são desenvolvidos. Por fim, apontam-se os dispositivos que retratam e atribuem a ambos os controles atribuições uniformes, sugerindo-se soluções a serem adotadas para evitar sobreposição e conflito de atuação. Dentro do exposto neste artigo, conclui-se que o bom relacionamento entre os controles interno e externo é incentivado pela Constituição Federal (CF), não sendo outra a lição a ser extraída da Lei no 14.133/2021.
O papel dos órgãos de controle nas contratações públicas
(2022) Stroppa, Christianne de Carvalho
O presente artigo analisa, ante a vigência da Nova Lei de Licitações e Contratos (NLLC) – Lei nº 14.133/2021, como se dará a atuação interna e externa dos órgãos de controle – Tribunal de Contas da União (TCU) – tendo como destaque a norma cujo eixo central se baseia na ideia de governança, como instrumento passível de corrigir os problemas relativos aos processos ineficientes de contratação pública e que acarretam irreparáveis danos ao erário público. Após explicar o significado do controle, analisa-se o arcabouço normativo, inclusive o constitucional, identificando-se, mesmo que de forma breve, o que é o Sistema de Controle, compreensivo do controle interno e do controle externo. Pela importância e referência expressa na Lei nº 14.133/2021, alguns apontamentos sobre o Modelo das Três Linhas de Defesa são desenvolvidos. Por fim, apontam-se os dispositivos que retratam e atribuem a ambos os controles atribuições uniformes, sugerindo-se soluções a serem adotadas para evitar sobreposição e conflito de atuação. Dentro do exposto neste artigo, conclui-se que o bom relacionamento entre os controles interno e externo é incentivado pela Constituição Federal (CF), não sendo outra a lição a ser extraída da Lei nº 14.133/2021.
Tomada de contas especial : análise da efetividade do instrumento aplicada ao caso de Minas Gerais
(Fundação João Pinheiro, 2013-04-18) Quintão, Cynthia Magalhães Pinto Godoi; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Costa, Bruno Lazzarotti Diniz; Rocha, Heloísa Helena Nascimento
In the context of the (current) administration, the State must assume an ever more legitimate, transparent, efficient and accountable, with the adoption of institutionalized controls constantly improved, serving at the same time as limiting the activities of agents and as a thermometer of democracy in a given society, be true shield corruption and misconduct, with a constitutional duty to be accountable as a major obligations that are imposed on the public officer. Noteworthy are the Courts of Auditors (TC) with the constitutional authority of administrative and financial oversight of government actions (MORAES, 2008), competing them, including monitoring the application of any funds transferred by the corresponding entities by agreement and apply those responsible in case of illegality or irregularity expense accounts, the penalties provided by law. Moreover, the federal aspect, proposed by the 1988 Constitution, has structured a system of division of powers, through a series of activities shifted to the local level, in order to provide more efficient public spending and give rise to more responsiveness and accountability (NÓBREGA, 2011), extending the capability of spending by municipalities (PRADO, 2003 a) and intergovernmental transfers of funds as an important arrangement for their equitable distribution, based on constitutional provisions, statutory or voluntary. Whereas the Constitution refers to the control of voluntary transfers, the Court of Accounts of the Union and the States, who have the competence to supervise the municipalities, under Articles 75 and 31, both of the Magna Carta, assume this role using control mechanisms, among which, a little known, is taking special accounts (tce), with the goal of protecting the public treasury and the agents responsible embezzlers of public funds. Under the aspect of control and accountability for acts of public officials against his duty to account for funds transferred by voluntary transfers (covenants), it is intended to study tce, structured in six chapters, check whether it is an instrument of control effective accountability of public agents causing damage to the treasury, within Minas Gerais, as irregularities in accountability agreements signed with municipalities, and their consequences in administrative, civil, criminal and electoral. Through literature, documentary and exploratory, it was possible to delay the adoption of the instrument by tce Executive Mining and processing delays at the Court of Auditors (TCEMG), weakening accountability objectified by the instrument, which points to little or no effectiveness as the accountability of public officials with the duty of responsibility in covenants. Nevertheless, the work highlights the importance of the instrument and the need to make it faster as exceptional mechanism of control.
A tomada de contas especial como instrumento de controle e responsabilização
(2015) Quintão, Cynthia Magalhães Pinto Godoi; Carneiro, Ricardo
O dever constitucional de prestar contas é uma das principais obrigações a que está sujeito o agente público e, para sua fiscalização e controle, destaca-se a tomada de contas especial (TCE), com objetivo de resguardar o erário e responsabilizar os agentes malversadores de recursos públicos. Referenciado no conceito de accountability pública, o artigo examina a adoção da TCE aplicada a convênios celebrados pelo Executivo de Minas Gerais com municípios, por meio de levantamento, sistematização e análise de dados de processos distribuídos no Tribunal de Contas do Estado de Minas Gerais (TCEMG), entre 2002 e 2011. Os resultados obtidos evidenciam intempestividade no processamento do instrumento e reduzido alcance das decisões no tocante à responsabilização dos agentes causadores de danos ao erário, indicando que este não tem sido capaz de atender aos propósitos de sua instituição.

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