Unpaid commitments and loss of budgetary credibility
Autor(a) principal: | |
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Data de Publicação: | 2017 |
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/71173 |
Resumo: | This article discusses the use of unpaid commitments and its impacts on the credibility and transparency of public finances. Based on a typification of the four types of existing carry-over in current Brazilian regulation, the article shows evidence of the emergence of a “parallel budget” in the three levels of government with regulation and external control issues. The development of the balances and enrollment of the unpaid commitments was proxied by the sum of these accounts in the Federal Government balance sheet, as well as in 26 States and the Federal District, and for 4,100 cities. Additionally, the interpretation given by the Courts of Auditors for unpaid commitments usage by governments without financial ballast was observed as well as the level of transparency given by those governments with the larger amounts of unpaid commitments. The results indicate that, besides the growing debt, the weak regulation of unprocessed unpaid commitments is seriously reducing the credibility and transparency of the budget at all levels of government. |
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Unpaid commitments and loss of budgetary credibilityCompromisos pendientes y la credibilidad del presupuesto públicoRestos a pagar e a perda da credibilidade orçamentáriaunpaid commitmentspublic budgetcarry-overindebtednesstransparencycompromiso pendientepresupuesto públicocarry-overendeudamientoresponsabilidadrestos a pagarorçamento públicocarry-overendividamentotransparênciaThis article discusses the use of unpaid commitments and its impacts on the credibility and transparency of public finances. Based on a typification of the four types of existing carry-over in current Brazilian regulation, the article shows evidence of the emergence of a “parallel budget” in the three levels of government with regulation and external control issues. The development of the balances and enrollment of the unpaid commitments was proxied by the sum of these accounts in the Federal Government balance sheet, as well as in 26 States and the Federal District, and for 4,100 cities. Additionally, the interpretation given by the Courts of Auditors for unpaid commitments usage by governments without financial ballast was observed as well as the level of transparency given by those governments with the larger amounts of unpaid commitments. The results indicate that, besides the growing debt, the weak regulation of unprocessed unpaid commitments is seriously reducing the credibility and transparency of the budget at all levels of government.El artículo debate el uso de la inscripción en restante a pagar y sus impactos en la credibilidad y en la transparencia del presupuesto público. A partir de una tipificación de los cuatro tipos de carry-over existentes en la reglamentación brasileña, se articularon evidencias del surgimiento de un “presupuesto paralelo” en los tres niveles del gobierno con aspectos de reglamentación y control externo. La evolución de los saldos y de la inscripción en restante a pagar fue captada de los saldos de tales cuentas en el gobierno federal, en los gobiernos de 26 estados y el Distrito Federal, y cerca de 4.100 municipios. Además, se observó la interpretación dada por los Tribunales de Cuentas para la inscripción en restante a pagar sin lastre financiero, así como el nivel de transparencia dada por los gobiernos con mayores saldos de restante a pagar. Los resultados indican que, además del creciente endeudamiento, la débil reglamentación, sobre todo de los restantes a pagar no-tramitados, está reduciendo seriamente la credibilidad y la transparencia del presupuesto en todos los niveles de gobierno.O artigo discute o uso da inscrição em restos a pagar e seus impactos na credibilidade e na transparência do orçamento público. A partir de uma tipificação dos quatro tipos de carry-over existentes na regulação brasileira, articularam-se evidências do surgimento de um “orçamento paralelo” nos três níveis de governo com aspectos de regulamentação e controle externo. A evolução dos saldos e da inscrição de restos a pagar foi captada pelos saldos dessas contas no governo federal, nos governos de 26 estados e Distrito Federal, e em cerca de 4.100 municípios. Adicionalmente, observaram-se a interpretação dada pelos Tribunais de Contas para a inscrição em restos a pagar sem lastro financeiro, assim como o nível de transparência dada pelos governos com maiores saldos de restos a pagar. Os resultados indicam que, além do crescente endividamento, a fraca regulação sobretudo dos restos a pagar não processados está reduzindo seriamente a credibilidade e a transparência do orçamento em todos os níveis de governo.Fundação Getulio Vargas (FGV EBAPE)2017-08-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rap/article/view/71173Brazilian Journal of Public Administration; Vol. 51 No. 4 (2017); 580-595Revista de Administração Pública; Vol. 51 Núm. 4 (2017); 580-595Revista de Administração Pública; v. 51 n. 4 (2017); 580-5951982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rap/article/view/71173/68630https://periodicos.fgv.br/rap/article/view/71173/68619Copyright (c) 2017 Revista de Administração Públicainfo:eu-repo/semantics/openAccessAquino, André Carlos Busanelli deAzevedo, Ricardo Rocha de2017-08-31T13:48:16Zoai:ojs.periodicos.fgv.br:article/71173Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2017-08-31T13:48:16Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Unpaid commitments and loss of budgetary credibility Compromisos pendientes y la credibilidad del presupuesto público Restos a pagar e a perda da credibilidade orçamentária |
title |
Unpaid commitments and loss of budgetary credibility |
spellingShingle |
Unpaid commitments and loss of budgetary credibility Aquino, André Carlos Busanelli de unpaid commitments public budget carry-over indebtedness transparency compromiso pendiente presupuesto público carry-over endeudamiento responsabilidad restos a pagar orçamento público carry-over endividamento transparência |
title_short |
Unpaid commitments and loss of budgetary credibility |
title_full |
Unpaid commitments and loss of budgetary credibility |
title_fullStr |
Unpaid commitments and loss of budgetary credibility |
title_full_unstemmed |
Unpaid commitments and loss of budgetary credibility |
title_sort |
Unpaid commitments and loss of budgetary credibility |
author |
Aquino, André Carlos Busanelli de |
author_facet |
Aquino, André Carlos Busanelli de Azevedo, Ricardo Rocha de |
author_role |
author |
author2 |
Azevedo, Ricardo Rocha de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Aquino, André Carlos Busanelli de Azevedo, Ricardo Rocha de |
dc.subject.por.fl_str_mv |
unpaid commitments public budget carry-over indebtedness transparency compromiso pendiente presupuesto público carry-over endeudamiento responsabilidad restos a pagar orçamento público carry-over endividamento transparência |
topic |
unpaid commitments public budget carry-over indebtedness transparency compromiso pendiente presupuesto público carry-over endeudamiento responsabilidad restos a pagar orçamento público carry-over endividamento transparência |
description |
This article discusses the use of unpaid commitments and its impacts on the credibility and transparency of public finances. Based on a typification of the four types of existing carry-over in current Brazilian regulation, the article shows evidence of the emergence of a “parallel budget” in the three levels of government with regulation and external control issues. The development of the balances and enrollment of the unpaid commitments was proxied by the sum of these accounts in the Federal Government balance sheet, as well as in 26 States and the Federal District, and for 4,100 cities. Additionally, the interpretation given by the Courts of Auditors for unpaid commitments usage by governments without financial ballast was observed as well as the level of transparency given by those governments with the larger amounts of unpaid commitments. The results indicate that, besides the growing debt, the weak regulation of unprocessed unpaid commitments is seriously reducing the credibility and transparency of the budget at all levels of government. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-08-09 |
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/71173 |
url |
https://periodicos.fgv.br/rap/article/view/71173 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/71173/68630 https://periodicos.fgv.br/rap/article/view/71173/68619 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Revista de Administração Pública info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 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. 51 No. 4 (2017); 580-595 Revista de Administração Pública; Vol. 51 Núm. 4 (2017); 580-595 Revista de Administração Pública; v. 51 n. 4 (2017); 580-595 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 |
_version_ |
1798943772554297344 |