Courts of accounts divergent methodologies and its impacts on personnel expenditure rules
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/82409 |
Resumo: | This article describes how Brazilian Courts of Accounts at the subnational level diverge with the National Secretariat of Treasury of the Ministry of Economy, on how to measure the personnel expenditure cap, a rule according to the Fiscal Responsibility Law of 2001. Since the Courts of Accounts can decide how to measure the personnel expenditure rule in their jurisdictions, the article describes how those decisions, presented in the Fiscal Management Report from 2016 to 2018, diverge with the federal standards described in the Manual of Fiscal Reports (MDF) and compiled in the System of Public Sector Fiscal and Accounting Information (Siconfi). It concludes that some Courts of Accounts would exceed the personnel expenditure cap if they adopted the federal standards described by the central government, which indicates the existence of fiscal accountability practices with a contagious effect upon subnational entities under its jurisdiction, increasing the risks of fiscal imbalances in the federation. |
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Courts of accounts divergent methodologies and its impacts on personnel expenditure rulesDivergencias metodológicas de las Cortes de Cuentas y sus efectos en el gasto con funcionarios públicosDivergências metodológicas dos Tribunais de Contas e seus efeitos sobre as regras de despesa com pessoalfiscal rulescourts of accountsfiscal responsibility lawregras fiscaistribunais de contaslei complementar nº 101/2000reglas fiscalescortes de cuentasley de responsabilidad fiscalThis article describes how Brazilian Courts of Accounts at the subnational level diverge with the National Secretariat of Treasury of the Ministry of Economy, on how to measure the personnel expenditure cap, a rule according to the Fiscal Responsibility Law of 2001. Since the Courts of Accounts can decide how to measure the personnel expenditure rule in their jurisdictions, the article describes how those decisions, presented in the Fiscal Management Report from 2016 to 2018, diverge with the federal standards described in the Manual of Fiscal Reports (MDF) and compiled in the System of Public Sector Fiscal and Accounting Information (Siconfi). It concludes that some Courts of Accounts would exceed the personnel expenditure cap if they adopted the federal standards described by the central government, which indicates the existence of fiscal accountability practices with a contagious effect upon subnational entities under its jurisdiction, increasing the risks of fiscal imbalances in the federation.El presente artículo expone las divergencias metodológicas entre las Cortes de Cuentas de los entes subnacionales brasileños y la Secretaría del Tesoro Nacional, del Ministerio de Economía, acerca de los gastos presupuestarios con funcionarios públicos, según la Ley de Responsabilidad Fiscal. Presenta cómo las divergencias metodológicas permiten que las Cortes de Cuentas cumplan sus límites de gastos con sus funcionarios, a partir de demostrativos fiscales de 2016 a 2018, comparándolos con la metodología del Manual para Demostrativos Fiscales publicado por el Ministerio de Economía. Se propone demostrar que las Cortes de Cuentas excederían los límites de gastos con empleados si fueran aplicados los patrones del gobierno central, lo que indica la necesidad de convergencia para evitar que la contabilidad creativa de algunas Cortes contribuya al desequilibrio fiscal subnacional.O presente artigo expõe as divergências entre as metodologias adotadas pelos Tribunais de Contas e as apresentadas no Manual de Demonstrativos Fiscais (MDF), elaborado pela Secretaria do Tesouro Nacional (STN), para o cálculo das despesas com pessoal, segundo a Lei Complementar no 101, de 4 de maio de 2000, ou Lei de Responsabilidade Fiscal (LRF). Avalia-se, portanto, como as divergências metodológicas influenciam no cumprimento dos limites das despesas com pessoal dos próprios Tribunais de Contas, a partir dos Relatórios de Gestão Fiscal (RGFs) referentes aos terceiros quadrimestres dos anos de 2016 a 2018, comparando com o disposto no MDF e com as informações inseridas no Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (Siconfi). Demonstrar-se-á que alguns Tribunais de Contas ultrapassariam os limites de despesa com pessoal se fosse adotada a metodologia do MDF, o que indica a necessidade de convergência de regras para evitar que a contabilidade criativa de alguns órgãos de controle externo contribua para o desequilíbrio fiscal do ente federativo.Fundação Getulio Vargas (FGV EBAPE)2020-11-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rap/article/view/8240910.1590/0034-761220190310Brazilian Journal of Public Administration; Vol. 54 No. 6 (2020): Agenda setting: policy change and policy dynamics; 1747-1759Revista de Administração Pública; Vol. 54 Núm. 6 (2020): Agenda Setting: cambios y dinámica de las políticas públicas; 1747-1759Revista de Administração Pública; v. 54 n. 6 (2020): Agenda setting: mudanças e a dinâmica das políticas públicas; 1747-17591982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rap/article/view/82409/78416https://periodicos.fgv.br/rap/article/view/82409/pdf_419Copyright (c) 2020 Revista de Administração Públicainfo:eu-repo/semantics/openAccessTeixeira, Marcelo de Sousa2021-07-06T20:30:34Zoai:ojs.periodicos.fgv.br:article/82409Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-07-06T20:30:34Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules Divergencias metodológicas de las Cortes de Cuentas y sus efectos en el gasto con funcionarios públicos Divergências metodológicas dos Tribunais de Contas e seus efeitos sobre as regras de despesa com pessoal |
title |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules |
spellingShingle |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules Teixeira, Marcelo de Sousa fiscal rules courts of accounts fiscal responsibility law regras fiscais tribunais de contas lei complementar nº 101/2000 reglas fiscales cortes de cuentas ley de responsabilidad fiscal |
title_short |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules |
title_full |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules |
title_fullStr |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules |
title_full_unstemmed |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules |
title_sort |
Courts of accounts divergent methodologies and its impacts on personnel expenditure rules |
author |
Teixeira, Marcelo de Sousa |
author_facet |
Teixeira, Marcelo de Sousa |
author_role |
author |
dc.contributor.author.fl_str_mv |
Teixeira, Marcelo de Sousa |
dc.subject.por.fl_str_mv |
fiscal rules courts of accounts fiscal responsibility law regras fiscais tribunais de contas lei complementar nº 101/2000 reglas fiscales cortes de cuentas ley de responsabilidad fiscal |
topic |
fiscal rules courts of accounts fiscal responsibility law regras fiscais tribunais de contas lei complementar nº 101/2000 reglas fiscales cortes de cuentas ley de responsabilidad fiscal |
description |
This article describes how Brazilian Courts of Accounts at the subnational level diverge with the National Secretariat of Treasury of the Ministry of Economy, on how to measure the personnel expenditure cap, a rule according to the Fiscal Responsibility Law of 2001. Since the Courts of Accounts can decide how to measure the personnel expenditure rule in their jurisdictions, the article describes how those decisions, presented in the Fiscal Management Report from 2016 to 2018, diverge with the federal standards described in the Manual of Fiscal Reports (MDF) and compiled in the System of Public Sector Fiscal and Accounting Information (Siconfi). It concludes that some Courts of Accounts would exceed the personnel expenditure cap if they adopted the federal standards described by the central government, which indicates the existence of fiscal accountability practices with a contagious effect upon subnational entities under its jurisdiction, increasing the risks of fiscal imbalances in the federation. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-11-27 |
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/82409 10.1590/0034-761220190310 |
url |
https://periodicos.fgv.br/rap/article/view/82409 |
identifier_str_mv |
10.1590/0034-761220190310 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/82409/78416 https://periodicos.fgv.br/rap/article/view/82409/pdf_419 |
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. 6 (2020): Agenda setting: policy change and policy dynamics; 1747-1759 Revista de Administração Pública; Vol. 54 Núm. 6 (2020): Agenda Setting: cambios y dinámica de las políticas públicas; 1747-1759 Revista de Administração Pública; v. 54 n. 6 (2020): Agenda setting: mudanças e a dinâmica das políticas públicas; 1747-1759 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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1798943774260330496 |