O papel do TCE-PE na qualidade da gestÃo dos recursos pÃblicos: uma anÃlise dos municÃpios pernambucanos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

This study analyses the management of public resources in municipalities in Pernambuco, in the period from 2000 to 2002, and aims at the identification of the main variables which are able to influence the adequate use of such resources. To this end, use has been made of the official views issued by the Tribunal for Public Accounts in Pernambuco on the accounts of the Municipal Executive Authority in relation to which various characteristics of different natures have been examined and presented as possible determining factors. The variables in question resulted from the use of structural aspects and the policy action of various municipalities which traditionally are shown in the literature as important for the analysis of the management of public resources. The verification of the data of some specific characteristics of the Pernambuco municipalities, with regard mainly to the work of the control organs, complemented the quantitative aspect of the characteristics used for the evaluation. Structural determinants were selected from economic and fiscal factors as well as from the services for social rights. The political-institutional determinants which have been used presuppose that the interference of actions of local government influence the adequate use of the public resources, this being the reason why aspects related to social control and to accountability are also pointed out. The analysis of the determinants allowed the confirmation of a few factors which most influenced the management of public resources and some important means for the improvement of the efficacy of expenditures, for the municipalities, after the autonomy generated by the Federal Constitution of 1988, have become fundamental entities for overcoming the problems arising from the shortage of public resources as it is this which provokes the growth of poverty and social exclusion. Finally, an alternative is presented for improving the management of public resources based on legislation targeted on social responsibility, the central elements of which are planning and meeting goals, empowerment and State partnerships with the private sector

ASSUNTO(S)

tribunal de contas social responsibility management of public resources gestÃo dos recursos pÃblicos tribunal for public accounts responsabilidade social administracao publica

ACESSO AO ARTIGO

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