Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1456
metadata.atena.dc.title: The supervision carried out by the court of auditors of the city of Rio De Janeiro – the fundet case
A FISCALIZAÇÃO EXERCIDA PELO TRIBUNAL DE CONTAS DO MUNICÍPIO DO RIO DE JANEIRO – O CASO FUNDET
metadata.atena.dc.creator: Jose Carlos O. de Carvalho
Lino Martins da Silva
metadata.atena.dc.subject: Tribunal of Auditing; Control;Special Funds; Effectiveness; Tribunal de Contas; Controle; Fundos Especiais; Efetividade
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: One of the major frustrations of the modern citizen is not knowing the destiny of the money he pays by means of taxes. Every day, the media displays cases of mismanagement of public resources as well as acts of administrative impropriety and illicit enrichment of politicians. One of the measures adopted by the Constitution of the Republic of 1988 to restrain such practices of rent-seeking, privatization of State interests, was the attribution of the external control ofpublic expenses to the Legislative Power, assisted by federal, state and municipal Tribunals of Auditing. Therefore, it is the duty of the Courts of Auditing to conduct the technical analysis of the acts performed within the scope of the Executive Power, especially concerning the verification of the legality, legitimacy and economy of such acts. As autonomous and essential institutions to the appropriatemanagement of public resources, the Tribunals of Auditing keep record of the revenue collection as well as the expenses, the control of the public properties and the adequacy of the measures taken by politicians, including the expenses of especial funds. Such funds represent resources linked to specific purposes aiming at ensuring that a determined stake of the revenue will be invested in an area of State interest such as health, education or economic development. With the creation of such funds, the decentralized management is optimized. The Fund of Economic Development and Labor of Rio de Janeiro, which is inspected by the Tribunal of Auditing of Rio de Janeiro, aims at improving the city’s economic development. Having said that, it is fundamentally important to verify whether the procedures adopted by the Municipal Court of Auditing contributes effectively to the operation of the fund, corroborating the improvement of the quality of life of the population of the city of Rio de Janeiro.Keywords: Tribunal of Auditing; Control;Special Funds; Effectiveness.
Uma das maiores frustrações do cidadão moderno é não saber para onde vai o dinheiro que ele paga por meio dos tributos. Diariamente, a mídia veicula casos de malversação de recursos públicos, atos de improbidade administrativa e enriquecimento ilícito por parte dos agentes políticos. Um dos caminhos adotados pela Constituição da República de 1988 para coibir essas práticas de rent-seeking, de privatização dos interesses do Estado, foi a atribuição do controle externo dos gastos públicos ao Poder Legislativo, auxiliado pelos Tribunais de Contas, federal, estaduais e municipais. Nesse sentido, compete às Cortes de Contas a análise técnica dos atos praticados no âmbito do Poder Executivo, especialmente no que tange à verificação da legalidade, legitimidade e economicidade desses atos. Como instituição autônoma e indispensável à correta gestão da res publica, os Tribunais de Contas acompanham a arrecadação de receitas, a realização de despesas, o controle do patrimônio público e a adequação das medidas tomadas pelos agentes políticos, abrangendo, inclusive, os gastos realizados por meio de fundos especiais. Tais fundos representam recursos vinculados a finalidades específicas, com o objetivo de assegurar que determinada fatia da receita será aplicada especialmente em alguma área de interesse do Estado, como saúde, educação ou desenvolvimento econômico. Com a criação do fundo, a gestão descentralizada, a priori, é otimizada. O Fundo de Desenvolvimento Econômico e Trabalho da Cidade do Rio de Janeiro tem como missão incrementar o desenvolvimento econômico da Municipalidade, sendo fiscalizado pelo Tribunal de Contas do Município do Rio de Janeiro. Dessa forma, urge verificar se os procedimentos adotados pela Corte de Contas Municipal contribuem para o efetivo funcionamento do fundo, corroborando para a melhoria da qualidade de vida da população carioca. Palavras-chave: Tribunal de Contas; Controle; Fundos Especiais; Efetividade ABSTRACT One of the major frustrations of the modern citizen is not knowing the destiny of the money he pays by means of taxes. Every day, the media displays cases of mismanagement of public resources as well as acts of administrative impropriety and illicit enrichment of politicians. One of the measures adopted by the Constitution of the Republic of 1988 to restrain such practices of rent-seeking, privatization of State interests, was the attribution of the external control of public expenses to the Legislative Power, assisted by federal, state and municipal Tribunals of Auditing. Therefore, it is the duty of the Courts of Auditing to conduct the technical analysis of the acts performed within the scope of the Executive Power, especially concerning the verification of the legality, legitimacy and economy of such acts. As autonomous and essential institutions to the appropriate management of public resources, the Tribunals of Auditing keep record of the revenue collection as well as the expenses, the control of the public properties and the adequacy of the measures taken by politicians, including the expenses of especial funds. Such funds represent resources linked to specific purposes aiming at ensuring that a determined stake of the revenue will be invested in an area of State interest such as health, education or economic development. With the creation of such funds, the decentralized management is optimized. The Fund of Economic Development and Labor of Rio de Janeiro, which is inspected by the Tribunal of Auditing of Rio de Janeiro, aims at improving the city’s economic development. Having said that, it is fundamentally important to verify whether the procedures adopted by the Municipal Court of Auditing contributes effectively to the operation of the fund, corroborating the improvement of the quality of life of the population of the city of Rio de Janeiro. Keywords: Tribunal of Auditing; Control;Special Funds; Effectiveness.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1456
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/684
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