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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 O controle do Poder Legislativo sobre o Poder Executivo: uma análise dos instrumentos à disposição do Legislativo e de sua interação dentro do ecossistema de controle existente no município de Belo Horizonte(Fundação João Pinheiro, 2023) Martins, João Victor Malagoli; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Brasil, Flávia de Paula Duque; Ckagnazaroff, Ivan BeckThe Legislative Branch is widely known for its legislative function, exercised through the drafting and reform of laws which constitutes the legal framework, and also for its representative function. It can be said, that citizens elect their representatives to defend and to strive by their interests and needs in the whole society, which includes the federal, regional (state) or local (municipal) levels. It is also worth noting, that the Legislative Power is also responsible for another important function, but which is often it not given the real emphasize by society and by the representatives themselves: the supervisory function. In this sense, it is up to the Legislative Power, in addition to legislating and representing society, to supervise the acts and actions of the Executive Power, in order to certify that the planning, budget, accounts and public policies delivered to society are being carried out within legal limits, prudently, efficiently and in the public interest. Bearing in mind the importance of the oversight function, this paper addresses the instruments available to the Legislative Branch and its interaction within the existing control ecosystem, considering the local level of government. The inquiry was directed to the municipality of Belo Horizonte, addressing the means and possibilities of action in the City Council, as a representative of the Legislative Authority, within an entire apparatus and other institutions that are part of this control environment. This is, therefore, a study case, in which we intend to survey and examine the application of the main control instruments, which make the surveillance function of the Legislative Power achievable. At the end, the research analyzes the control instruments available to the Municipal Council of Belo Horizonte (CMBH), focusing on how they are used, what sorts of control they lend themselves to, how and how often they have been used, and what results are produced from the use of each one of them, also pursuing to understand how they affect and contribute to the process of accountability. From the analysis carried out, it can be noticed that, despite the use of the instruments by the councilors, the results generated from the supervisory actions of the Legislative have been little effective, in view of the low integration between the actors that belong to this envoriment.Item Arranjos institucionais participativos e movimentos sociais : uma análise a partir da experiência do legislativo mineiro(Fundação João Pinheiro, 2011) Colares, Maíra da Cunha Pinto; Ladeira, Carla Bronzo; http://lattes.cnpq.br/2040877413046909; Ladeira, Carla Bronzo; Brasil, Flávia de Paula Duque; Farias, Cláudia FeresThis paper explores issues related to participatory democracy, researching the technical, strategic and political contributions of a participatory institutional arrangements, the Commission on Public Participation of the Legislative Assembly of Minas Gerais, for social movements in the State. From this, we discuss some theoretical elaborations on participatory democracy, accountability, empowerment and social participation, as well as the theory of social movements from their classical and contemporary paradigms. For this purpose, we recovered more general data on the participation process, characterizing and discussing some of its results from 2003 to 2009. In addition, we had a dialogue with militants and advisors of the social movement for the Defense of Rights of Children and Adolescents, to identify if the participation process conducted by the Legislative and Executive contributed to the development of technical skills, political and strategic. We can see that these contributions occurred, but in different measures: Progress has been made as amendments offered; the agenda of the public budget was incorporated as a theme of social movement activity studied; the capacity for dialogue between social movements and public institutions has been enhanced; was recognized by the Executive that the social movement is legitimate actor to contribute to government planning; there was a stimulus for working in networks and to develop strategies for monitoring of budget execution and public control. On the other hand, we observe difficulties to implement and prioritize the input from civil society for government planning by the Executive as well the Legislature and social movements to exercise the public control. This scenario demonstrates that there are many advances to the consolidation of participatory democracy, but in equal measure are the challenges presented to deepen this kind of participation in the State of Minas Gerais.