Avaliando a transparência dos Tribunais de Contas em casos de apuração de irregularidades na aplicação de recursos públicos

Resumo

Purpose - This dissertation aims to evaluate the active and passive transparency of 32 Brazilian Audit Courts (TCs). First, it assesses whether the Courts give publicity to technical reports and documents dealing with irregularities in the application of public resources. Second, it evaluates
 the willingness of the TCs to comply with the Access to Information Law (LAI), in terms of responding to requests.
 Methodology - The methodology used consisted of searching the websites of the TCs to assess whether the entities provide transparency to technical reports and other documents that address irregularities in the application of public resources. As for passive transparency, we sought to evaluate whether the TCs respond to demands for access to information (based on the LAI), in relation to cases of irregularities, ascertained within each entity. Findings - The main results indicate significant transparency restrictions among the TCs. With
 respect to active transparency findings include: use of overly technical and legal language; complexity in locating reports and documents on the subject of irregularities and a general scarcity of publicity and documentation, including the absence of executive summaries or the
 use of graphic resources. In addition, a total of 34% of TCs (11) do not publish technical reports dealing with irregularities in the application of public resources; and 56% of TCs (18) do not give transparency to the relationship of undertakings and natural persons prevented and suspended from tendering and contracting with the Public Administration. As far as passive
 transparency is concerned, there have been deficiencies in the handling of the LAI's claims, since some Courts did not respond to the request, claimed additional work, unsatisfactory responses etc. There are also errors that compromise the accessibility of the TC’s requestion
 platforms. Practical Implications - The practical contributions of the study are aimed at improving the
 transparency of TCs, combating corruption, and increasing accountability. Social Implications - This study contributes to scholarship on the transparency of watchdog
 institutions and the incipient literature on the transparency of corruption cases and irregularities. Originality - Such studies remain rare, but are critical for ensuring that watchdogs are upholding citizen demands for greater fairness and integrity in government.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/33231

Temas

Administração PúblicaGovernança

Palavras-chave

Tribunal de ContasTransparênciaAcesso à informaçãoIrregularidadeCorrupçãoTransparência na administração pública - BrasilDireito à informação - BrasilTribunais de contas - BrasilÉtica - Administração pública