Navegando por Palavras-chave "tribunal de contas"

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    Tribunal de contas e controle social - uma análise das representações com decisão, apresentadas ao tribunal de contas do estado de São Paulo em 2013 e 2014
    (Universidade Federal de São Paulo (UNIFESP), 2015-08-20) Martini, Luana Mendes [UNIFESP]; Leister, Ana Carolina Correa da Costa [UNIFESP]; Universidade Federal de São Paulo (UNIFESP)
    The objective of this study is to verify the State of São Paulo Court of Auditors ? TCE-SP ? performance with regard to the legality, efficiency, advertising and formal dimension of accountability, for this considering the procedural review of the decisions of representations filed in 2013 and 2014 and judged until 28/01/15. The purpose of this study was, in first, analyze the complaints made to the São Paulo?s Court of Auditors but, due to the lack of disclosure on the website of the institution, we proceed to the analysis solely of representations. To do this, first we position the audit courts in the democratic rule of law, assessing their independence and autonomy. Then we follow with the explanation of its main features and prerogatives, as well as the review of the nature of its decisions and its process. We pass, in sequence, to talk about control in the broad sense for the purpose of understand how it is exploited in Brazil. As the analysis of present decisions based on indicators related to the constitutional principles of efficiency, legality and publicity, as well as formal dimension of accountability, we treat these issues to finally introduce the channels for bringing complaints and representations existing in the Court of Auditors of the State of São Paulo and performed an analysis of the decisions itself, based on indicators developed for this purpose. Regarding the methodology, as to the means the research was bibliographical and documentary and, as to the purposes, descriptive. Decisions, judgments and rulings of the TCE-SP were collected from the website of the institution and the data generated from it were analyzed qualitatively, based on the constitutional principles of legality, transparency and efficiency, as well as formal dimension of accountability. It was found, finally, that the indicators are present only partially in the decisions of TCE-SP, requiring improvements in information provided. The study also suggests actions for constitutional principles and accountability are respected, so that the TCE-SP fulfill its role of negative feedback mechanism and thus enable an effective social control.