Actions by the Courts of Accounts to minimize effects of coronavirus

Detalhes bibliográficos
Autor(a) principal: Ribeiro, Flávia de Oliveira
Data de Publicação: 2020
Outros Autores: Sallaberry, Jonatas Dutra, Santos, Edicreia Andrade dos, Tavares, Gabriela de Oliveira Domingos
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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spelling 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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