Factors associated with the waste of health resources allocated by the Federal Government to the Municipalities audited by the Office of the Comptroller General

• Autor(a) principal: Dias, Lidiane Nazaré da Silva
• Data de Publicação: 2013
• Outros Autores: Matias-Pereira, José, Farias, Manoel Raimundo Santana, Pamplona, Vanessa Mayara Souza
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/78832

This study addresses factors associated with active (corruption) and passive (inefficiency) waste that occur in the process of public management and focuses on public health expenditure. Seeking to draw attention to the occurrence of passive waste, this study investigated the following question: what factors of active and passive waste are associated with irregularities in the management of the funds allocated by the Federal Government to Brazilian municipalities for healthcare in 2010? Empirical evidence relating to 102 audited municipalities was obtained from the audit reports of the Office of the Comptroller General (Controladoria Geral da União - CGU), which was established in 2010. Three variables were analyzed for the identification of active waste, and 17 variables were used for passive waste. Data pertaining to the variables were subjected to factor analysis and grouped into factors statistically associated with irregularities in the management of public health funds in the audited municipalities. For active waste, the study results did not show an adequate level of significance, whereas for passive waste, three factors were identified: Factor 1, Administrative Inadequacy, which included the variables "non-payment of taxes", "non-occurrence of matching funds" and "mismanagement"; Factor 2, Weak Supervision, which included the variables "lack of or poor performance of the council" and "fractional bidding" and Factor 3, Low Level of Compliance, which included the variables "irregular bidding" and "irregularities not related to the mayor". The main conclusion of the study is the identification of the need to implement governance mechanisms in the public sector that could reduce active and passive waste.