Banca de DEFESA: MARIANA CUNHA DE AGUIAR

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : MARIANA CUNHA DE AGUIAR
DATA : 12/08/2019
HORA: 09:00
LOCAL: Auditório 01 do NEPSA II
TÍTULO:

FISCAL TRANSPARENCY AND SOCIAL CONTROL: An Analysis of Publicity, Understanding and Usefulness of Public Information on Personnel Expenses in the State of  Rio Grande do Norte.

PALAVRAS-CHAVES:

Personnel Expenses; Public Transparency; Quality of information; Social Control.

PÁGINAS: 126
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The large volume of personnel expenses in federated entities in Brazil compromises the prioritization of health, education, infrastructure and even investments actions, so it is imperative to comply with legal requirements in the search for responsibility in fiscal management. Among the measures, the evolution of personnel expenses should be monitored, following the limits and measures of reframing, in case the threshold is exceeded, in addition to disclosing sufficient information in order to comply with the constitutional precept of public accounts transparency and allow the control and participation of society through social control. In this sense, through the case study in the State of Rio Grande do Norte, the data disclosed in the transparency portals of the executive branch, the judiciary, the legislature, the Court of Auditors and the Public Prosecution Office were analyzed in the period from 2015 to 2017 under the perspective of transparency active, in the dimensions of information visibility and inference capacity and in the vertical downward and inward horizontal directions.There was a low level of publicity, comprehensibility and usefulness of information related to personnel expenses, mainly in relation to the verification of compliance with the limit of personnel expenses established in the LRF, with a view to adopting different methodologies for its determination without the correct disclosure in Explanatory Notes and Complementary Reports. The lack of disclosure of relevant information on the expenses that make up and those that are excluded from the personnel expenses, undermine the understanding and reliability, allowing to infer that there is privileged information of the public managers in relation to society, configuring the asymmetry of information. Concludes that the low transparency of the public accounts conceals the true fiscal result of the organs and powers of the State of the RN from personnel expenses, since it has exceeded the limit of the LRF since 2015 without taking measures to control it.

MEMBROS DA BANCA:
Presidente - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Interno - 2314118 - ERIVAN FERREIRA BORGES
Externa à Instituição - JOSICARLA SOARES SANTIAGO - UFPB