Actions by the Courts of Accounts to minimize effects of coronavirus
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/82217 |
Resumo: | This study aims to highlight the efforts made by the Brazilian Courts of Accounts (CAs) during the COVID-19 pandemic to collaborate with its jurisdictional authorities, civil servants, and society to face its effects. Descriptive and qualitative research was carried out, analyzing the legislation issued by the CAs to evaluate their actions. Among the findings, it was observed that the CAs took administrative and pedagogical measures to protect the public, such as the suspension or restriction of face-to-face service. Also, the courts suspended collective events, face-to-face meetings, and travel, adopted telework, limited expenditures and distance learning courses. Among the procedural measures, Plenary Sessions or Chambers, procedural deadlines, and remittance of accounts were suspended. Finally, the activities of guidance and monitoring were conducted under a series of guidelines and recommendations created collaboratively with other agencies and branches of government, guiding public spending, the acquisition and contracting of services with no bidding requirements, among other procedures. It is concluded that the set of measures implemented by the CAs shows a change in the traditional status of subsequent control of public accounts – which gives rise to punitive action – for prior and concurrent control, with recommendations, inspections, and monitoring, when the manager still has instruments to amend errors and avoid waste and misapplication of public resources. |
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Actions by the Courts of Accounts to minimize effects of coronavirusAcciones de los Tribunales de Cuentas para enfrentar los efectos del coronavirusAções dos Tribunais de Contas no enfrentamento dos efeitos do coronavírusCOVID-19pandemiccontrolcalamityactions.COVID-19pandemiacontrolcalamidadacciones.COVID-19pandemiacontrolecalamidadeações.This study aims to highlight the efforts made by the Brazilian Courts of Accounts (CAs) during the COVID-19 pandemic to collaborate with its jurisdictional authorities, civil servants, and society to face its effects. Descriptive and qualitative research was carried out, analyzing the legislation issued by the CAs to evaluate their actions. Among the findings, it was observed that the CAs took administrative and pedagogical measures to protect the public, such as the suspension or restriction of face-to-face service. Also, the courts suspended collective events, face-to-face meetings, and travel, adopted telework, limited expenditures and distance learning courses. Among the procedural measures, Plenary Sessions or Chambers, procedural deadlines, and remittance of accounts were suspended. Finally, the activities of guidance and monitoring were conducted under a series of guidelines and recommendations created collaboratively with other agencies and branches of government, guiding public spending, the acquisition and contracting of services with no bidding requirements, among other procedures. It is concluded that the set of measures implemented by the CAs shows a change in the traditional status of subsequent control of public accounts – which gives rise to punitive action – for prior and concurrent control, with recommendations, inspections, and monitoring, when the manager still has instruments to amend errors and avoid waste and misapplication of public resources.Este estudio tiene como objetivo evidenciar los esfuerzos realizados por los Tribunales de Cuentas (TC) brasileños en el período de la pandemia de coronavirus para colaborar con sus jurisdiccionales, funcionarios y la sociedad para enfrentar sus efectos. Se realizó una investigación descriptiva con enfoque cualitativo mediante el análisis de la legislación emitida por los TC para evaluar las acciones tomadas por los estos. Entre los resultados, se destacan las acciones administrativas y pedagógicas emprendidas en forma de medidas dirigidas al público externo, como la limitación en el servicio presencial, la suspensión de eventos colectivos, de reuniones presenciales y viajes; la adopción del teletrabajo, la restricción de gastos, y cursos de aprendizaje a distancia. Entre las acciones procesales están las suspensiones de sesiones plenarias o cámaras, de plazos procesales y de envío de las prestaciones de cuentas. Finalmente, con respecto a las acciones de orientación y supervisión emprendidas por los TC, se constató la elaboración de una serie de directrices y recomendaciones con relación a las prácticas adoptadas por los organismos de control externo de manera colaborativa con los otros poderes, a los efectos de orientar el gasto público, la adquisición y contratación de servicios sin licitación, entre otros riesgos. Se concluye que el conjunto de medidas implementadas por los TC muestra un cambio en el estatus tradicional: del control posterior de las cuentas públicas ‒ que da lugar a acciones punitivas ‒ hacia el control previo y concomitante, a través de recomendaciones, inspecciones y monitoreo, cuando el administrador tiene los instrumentos para corregir eventuales errores y evitar el desperdicio y la mala utilización de los recursos públicos.Este estudo visa evidenciar os esforços empreendidos pelos Tribunais de Contas (TCs) brasileiros no período de pandemia do coronavírus a fim de colaborar com seus jurisdicionados, seus servidores e a sociedade para o enfrentamento de seus efeitos. Realizou-se pesquisa descritiva, com abordagem qualitativa, por meio de análise das legislações emitidas pelos TCs, para avaliação das ações tomadas por eles. Entre os achados, destacam-se as ações de âmbito interno e pedagógicas empreendidas na forma de medidas destinadas ao público externo (como a limitação no atendimento presencial), à suspensão de eventos coletivos, de reuniões presenciais e viagens, à adoção de teletrabalho, ao contingenciamento de despesas, cursos à distância etc. Entre as ações processuais, destacam-se as suspensões de Sessões Plenárias ou das Câmaras, dos prazos processuais e da remessa das prestações de contas. Por fim, no tocante às ações orientativas e de monitoramento empreendidas pelos TCs, constatou-se que foi elaborada uma série de diretrizes e recomendações em relação às práticas adotadas pelos órgãos de controle externo de modo colaborativo aos demais poderes, de modo orientar os gastos públicos, a aquisição e a contratação de serviços com dispensa de licitação, entre outros riscos. Conclui-se que o conjunto de medidas implementadas pelos TCs demonstra mudança no status tradicional de controle posterior das contas públicas, que enseja uma atuação punitiva para um controle prévio e concomitante, por meio de recomendações, fiscalizações e monitoramento, quando o gestor ainda dispõe de instrumentos para corrigir eventuais erros e evitar o desperdício e a má aplicação do recurso público.Fundação Getulio Vargas (FGV EBAPE)2020-09-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rap/article/view/82217Brazilian Journal of Public Administration; Vol. 54 No. 5 (2020); 1402-1416Revista de Administração Pública; Vol. 54 Núm. 5 (2020); 1402-1416Revista de Administração Pública; v. 54 n. 5 (2020); 1402-14161982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rap/article/view/82217/78310https://periodicos.fgv.br/rap/article/view/82217/pdf_398Copyright (c) 2020 Revista de Administração Públicainfo:eu-repo/semantics/openAccessRibeiro, Flávia de OliveiraSallaberry, Jonatas DutraSantos, Edicreia Andrade dosTavares, Gabriela de Oliveira Domingos2020-10-21T16:13:59Zoai:ojs.periodicos.fgv.br:article/82217Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2020-10-21T16:13:59Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Actions by the Courts of Accounts to minimize effects of coronavirus Acciones de los Tribunales de Cuentas para enfrentar los efectos del coronavirus Ações dos Tribunais de Contas no enfrentamento dos efeitos do coronavírus |
title |
Actions by the Courts of Accounts to minimize effects of coronavirus |
spellingShingle |
Actions by the Courts of Accounts to minimize effects of coronavirus Ribeiro, Flávia de Oliveira COVID-19 pandemic control calamity actions. COVID-19 pandemia control calamidad acciones. COVID-19 pandemia controle calamidade ações. |
title_short |
Actions by the Courts of Accounts to minimize effects of coronavirus |
title_full |
Actions by the Courts of Accounts to minimize effects of coronavirus |
title_fullStr |
Actions by the Courts of Accounts to minimize effects of coronavirus |
title_full_unstemmed |
Actions by the Courts of Accounts to minimize effects of coronavirus |
title_sort |
Actions by the Courts of Accounts to minimize effects of coronavirus |
author |
Ribeiro, Flávia de Oliveira |
author_facet |
Ribeiro, Flávia de Oliveira Sallaberry, Jonatas Dutra Santos, Edicreia Andrade dos Tavares, Gabriela de Oliveira Domingos |
author_role |
author |
author2 |
Sallaberry, Jonatas Dutra Santos, Edicreia Andrade dos Tavares, Gabriela de Oliveira Domingos |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Ribeiro, Flávia de Oliveira Sallaberry, Jonatas Dutra Santos, Edicreia Andrade dos Tavares, Gabriela de Oliveira Domingos |
dc.subject.por.fl_str_mv |
COVID-19 pandemic control calamity actions. COVID-19 pandemia control calamidad acciones. COVID-19 pandemia controle calamidade ações. |
topic |
COVID-19 pandemic control calamity actions. COVID-19 pandemia control calamidad acciones. COVID-19 pandemia controle calamidade ações. |
description |
This study aims to highlight the efforts made by the Brazilian Courts of Accounts (CAs) during the COVID-19 pandemic to collaborate with its jurisdictional authorities, civil servants, and society to face its effects. Descriptive and qualitative research was carried out, analyzing the legislation issued by the CAs to evaluate their actions. Among the findings, it was observed that the CAs took administrative and pedagogical measures to protect the public, such as the suspension or restriction of face-to-face service. Also, the courts suspended collective events, face-to-face meetings, and travel, adopted telework, limited expenditures and distance learning courses. Among the procedural measures, Plenary Sessions or Chambers, procedural deadlines, and remittance of accounts were suspended. Finally, the activities of guidance and monitoring were conducted under a series of guidelines and recommendations created collaboratively with other agencies and branches of government, guiding public spending, the acquisition and contracting of services with no bidding requirements, among other procedures. It is concluded that the set of measures implemented by the CAs shows a change in the traditional status of subsequent control of public accounts – which gives rise to punitive action – for prior and concurrent control, with recommendations, inspections, and monitoring, when the manager still has instruments to amend errors and avoid waste and misapplication of public resources. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-09-24 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/82217 |
url |
https://periodicos.fgv.br/rap/article/view/82217 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/82217/78310 https://periodicos.fgv.br/rap/article/view/82217/pdf_398 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Revista de Administração Pública info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Revista de Administração Pública |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 54 No. 5 (2020); 1402-1416 Revista de Administração Pública; Vol. 54 Núm. 5 (2020); 1402-1416 Revista de Administração Pública; v. 54 n. 5 (2020); 1402-1416 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
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1798943774196367360 |