ECONOMICITY OF THE MUNICIPAL PUBLIC ADMINISTRATION: A STUDY OF THE DECISIONS OF THE AUDIT OFFICE IN THE STATE OF PERNAMBUCO

• Autor(a) principal: Tibúrcio Silva, César Augusto
• Data de Publicação: 2007
• Outros Autores: Cavalcanti Revorêdo, Wirla
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/88
• topic: Tribunal de Contas; Gestão Municipal; Legalidade; Economicidade.

This article aims at analyzing the decisions emanated by the Audit Office in the State of Pernambuco, during the year of 2000, regarding the municipal bills. Due to that it is verified the socioeconomic indicators of the municipal districts which are relevant for the decisions referred to the tribunal: if affirmative, it will reflect the efficiency capacity, effificay, as well as the effectiveness and the result of the municipal districts; otherwise, the focus of the decisions will still be ruled primarily in the dimension of the legality. For so much, the discriminating analysis was used, having as basis the approval decisions (even with exceptions) and disapproval in relation to 29 indicators related the municipal population, to the economy of the municipal district and the human development. The sample corresponds to 81% of the 184 municipal districts where the opinion of the bills had already been published until November of 2004. The final function discriminating presents relationship only with the percentage of the resident population with age between 18 and 64 years old. The results of the classification are reduced, with an index of success of 67%. THE model discriminating points that there is no correlation between the acting of the modeled indicators and the emanated decisions. This way, this reflects an emphasis in the legal aspects as counterpoint to the subject of the economicity and its species - efficiency (constitutional), efficacy and effectiveness. Keywords: Audit Office. Municipal Administration. Legality. Economicity.