Banca de QUALIFICAÇÃO: ADEILDO ANTONIO DO NASCIMENTO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ADEILDO ANTONIO DO NASCIMENTO
DATE: 16/11/2020
TIME: 15:00
LOCAL: Videoconferência
TITLE:

The influence of public transparency on the regularity of the management of federal resources transferred to Brazilian municipalities


KEY WORDS:

Government Audit; Public transparency; National Transparency Ranking.


PAGES: 52
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research aimed to investigate whether irregularities in the management of public resources transferred by the Union to the municipalities for the execution of local public policies, complaints about public information, and to identify socioeconomic factors and the financial condition that interfere in this relationship, based on reports audit carried out by the Comptroller General of the Union (CGU). As an indicator of public transparency, they were used as administrative notes by the municipalities in the National Transparency Ranking, prepared by representatives of the Federal Public Ministry (MPF), National Council of the Public Ministry (CNMP), the Office of the Comptroller General (CGU), the Court of Accounts da União (TCU), National Treasury Secretariat (STN), Association of Members of the Court of Auditors (ATRICON), Central Bank, among other control and inspection institutions, published in 2016. The index for each municipality is located at interval of zero, for minimum score and ten, maximum score, and was corrected according to the parameters corrected in legal provisions such as Complementary Law 101 (2000), Completary Law 131 (2009), and the Access to Information Law nº 12,527 ( 2011), which aim to implement transparency in public accounts. The study addresses the concepts of agency theory, public choice theory and responsibility in the theoretical framework, relating these public concepts to the duty of accountability (public audit) and with transparency, also using previous studies related to the studied topic. In a sample composed of 167 CGU audit reports, selected at random, published between 2014 and 2016, descriptive statistical analyzes, correlation and regression analysis were performed, using the ordinary grouped method (OLS). The results obtained showed that there was no significant relationship between the irregularities practiced by the prefects and the public transparency indexes. As for socioeconomic factors, a significant relationship was identified between the education of the population (ESPO) and irregularities. There was also a significant relationship between revenue per capita (RECP), the municipality's inherent financial condition and management irregularities.


BANKING MEMBERS:
Externo à Instituição - GIOVANNI PACELLI CARVALHO LUSTOSA DA COSTA
Presidente - 1149391 - ANAILSON MARCIO GOMES
Externo ao Programa - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Interno - 1149632 - VICTOR BRANCO DE HOLANDA
Notícia cadastrada em: 06/11/2020 22:55
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