A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management

Detalhes bibliográficos
Autor(a) principal: Lima Gadelha, Ana Lúcia
Data de Publicação: 2022
Outros Autores: Borges Gouveia, Luis, Mesquita, Anabela
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/796
Resumo: Voluntary transfers are a form of intergovernmental transfer and play an important role in the context of Brazilian fiscal federalism. This paper seeks to present the role of internal control in the state of Ceará regarding the management of voluntary transfers, through the various formal mechanisms implemented, especially after the enactment of Complementary Law 119/2014, which provides for the rules of voluntary transfers in the state. For the fulfillment of the objective of this paper, bibliographic and documental survey techniques were used, with a broad survey of the legislation pertinent to internal control and voluntary transfers, as well as documental survey related to the flow and design of the macroprocess executed in the state, with the presentation of the procedures of its stages. As results related to the objective proposed by the work, it is evident the existence of a complex macroprocess, not very fluid, outdated regarding the changes already operated since 2014, and the need for constant training of its actors both in terms of legislation and its operationalization. One of the contributions is the cataloging of information about the process and its stages and an overview of the system of voluntary transfer of resources in the state of Ceará.  
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spelling A The operationalization of voluntary transfers in Ceará: a emphasis on internal control managementA operacionalização das transferências voluntárias no Ceará: um enfoque sobre a gestão do controle internointernal controlfiscal federalismmanagement of voluntary transfersCeará statecontrole internofederalismo fiscalgestão das transferências voluntáriasEstado do CearáVoluntary transfers are a form of intergovernmental transfer and play an important role in the context of Brazilian fiscal federalism. This paper seeks to present the role of internal control in the state of Ceará regarding the management of voluntary transfers, through the various formal mechanisms implemented, especially after the enactment of Complementary Law 119/2014, which provides for the rules of voluntary transfers in the state. For the fulfillment of the objective of this paper, bibliographic and documental survey techniques were used, with a broad survey of the legislation pertinent to internal control and voluntary transfers, as well as documental survey related to the flow and design of the macroprocess executed in the state, with the presentation of the procedures of its stages. As results related to the objective proposed by the work, it is evident the existence of a complex macroprocess, not very fluid, outdated regarding the changes already operated since 2014, and the need for constant training of its actors both in terms of legislation and its operationalization. One of the contributions is the cataloging of information about the process and its stages and an overview of the system of voluntary transfer of resources in the state of Ceará.  As transferências voluntárias se constituem uma forma de transferência intergovernamental e desempenham importante papel no contexto do federalismo fiscal brasileiro. Este artigo busca apresentar  o papel do controle interno no Estado do Ceára no tocante à gestão das transferências voluntárias, por meio dos diversos mecanismos formais implementados,  especialmente após a promulgação da Lei Complementar 119/2014. Para o cumprimento do objetivo deste artigo foram utilizadas técnicas de levantamento bibliográfico e documental, com amplo levantamento da legislação pertinente ao controle interno e às transferências voluntárias, bem como levantamento documental relativo ao fluxo e desenho do macroprocesso executado no Estado, com a apresentação dos procedimentos de suas etapas. Como resultados,  demonstra-se os avanços e gargalos existentes, com proposição de melhorias, além de tornar evidente o contexto histórico-institucional-legal em que se insere o processo de transferências voluntárias no Estado.Tribunal de Contas do Estado do Ceará2022-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/79610.32586/rcda.v21i1.796Revista Controle - Doutrina e Artigos; v. 21 n. 1 (2023); 304-3452525-33871980-086Xreponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/796/598Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessLima Gadelha, Ana LúciaBorges Gouveia, LuisMesquita, Anabela 2022-12-02T10:48:15Zoai:ojs.revistacontrole.tce.ce.gov.br:article/796Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2022-12-02T10:48:15Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
A operacionalização das transferências voluntárias no Ceará: um enfoque sobre a gestão do controle interno
title A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
spellingShingle A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
Lima Gadelha, Ana Lúcia
internal control
fiscal federalism
management of voluntary transfers
Ceará state
controle interno
federalismo fiscal
gestão das transferências voluntárias
Estado do Ceará
title_short A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
title_full A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
title_fullStr A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
title_full_unstemmed A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
title_sort A The operationalization of voluntary transfers in Ceará: a emphasis on internal control management
author Lima Gadelha, Ana Lúcia
author_facet Lima Gadelha, Ana Lúcia
Borges Gouveia, Luis
Mesquita, Anabela
author_role author
author2 Borges Gouveia, Luis
Mesquita, Anabela
author2_role author
author
dc.contributor.author.fl_str_mv Lima Gadelha, Ana Lúcia
Borges Gouveia, Luis
Mesquita, Anabela
dc.subject.por.fl_str_mv internal control
fiscal federalism
management of voluntary transfers
Ceará state
controle interno
federalismo fiscal
gestão das transferências voluntárias
Estado do Ceará
topic internal control
fiscal federalism
management of voluntary transfers
Ceará state
controle interno
federalismo fiscal
gestão das transferências voluntárias
Estado do Ceará
description Voluntary transfers are a form of intergovernmental transfer and play an important role in the context of Brazilian fiscal federalism. This paper seeks to present the role of internal control in the state of Ceará regarding the management of voluntary transfers, through the various formal mechanisms implemented, especially after the enactment of Complementary Law 119/2014, which provides for the rules of voluntary transfers in the state. For the fulfillment of the objective of this paper, bibliographic and documental survey techniques were used, with a broad survey of the legislation pertinent to internal control and voluntary transfers, as well as documental survey related to the flow and design of the macroprocess executed in the state, with the presentation of the procedures of its stages. As results related to the objective proposed by the work, it is evident the existence of a complex macroprocess, not very fluid, outdated regarding the changes already operated since 2014, and the need for constant training of its actors both in terms of legislation and its operationalization. One of the contributions is the cataloging of information about the process and its stages and an overview of the system of voluntary transfer of resources in the state of Ceará.  
publishDate 2022
dc.date.none.fl_str_mv 2022-12-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/796
10.32586/rcda.v21i1.796
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/796
identifier_str_mv 10.32586/rcda.v21i1.796
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/796/598
dc.rights.driver.fl_str_mv Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Copyright (c) 2022 Revista: apenas para a 1ª Publicação.
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 21 n. 1 (2023); 304-345
2525-3387
1980-086X
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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