A promoção da accountability na fiscalização de municípios do Rio Grande do Sul : a atuação do TCE na implementação do FUNDEB de 2007 a 2009

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

2012

RESUMO

This study aimed to characterize the accountability of public administration evidenced on the practices of the Rio Grande do Sul State Court of Auditors (TCE-RS) in monitoring the implementation of Fundeb in Rio Grande do Sul between 2007 and 2009. It covers guidelines and mechanisms of accountability in public administration, based on the investigation of conducts and procedures exercised by TCE-RS regarding municipal governments in the state. A qualitative approach of research was adopted, studying especially the rules related to the subject, in national and regional scope, and documents of TCE. Content analysis elements were used as reference to process and exam data and information, organizing them into analysis categories. The theoretical background involved the concepts and the dimensions of external control mechanisms (institutional instruments) from the perspective of political accountability. The purpose was to discuss concepts, dimensions and implications of accountability in the consolidation of new democracies, seeking an approach to the Brazilian case, in order to situate TCE-RS as an organ responsible for overseeing public administration in the perspective of accountability. In this perspective, it was undertaken a study on the various conceptions and interpretations of the term accountability, especially on concepts and dimensions dealt by O¿Donnell. It was also referred the legal apparatus for the financing of education and public administration in Brazil, as well as the structure and operation of TCE-RS as an auxiliary organ of government oversight, through the approach of its practices and procedures. Among the results of the study it was found that, even with the apparatus of procedures, guidelines and practices adopted by TCE-RS in monitoring the implementation of educational resources, which create conditions for the promotion of accountability, the result of procedural rite of accountability has limits especially materialized in the absence of attending observance of the sanctions set against managers and in the fragility of internal control systems of the municipal administrations.

ASSUNTO(S)

fundo de manutenção e desenvolvimento da educação básica. accountability democracia supervision financiamento da educação fundeb rio grande do sul state court of auditors

ACESSO AO ARTIGO

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