Gestão social como mecanismo auxiliar da atividade do controle externo do tribunal de contas do município do Rio de Janeiro

Resumo

The Court of Auditors System faces an institutional crisis, police investigations reported by the media have already involved TCU ministers and counselors from the Rio de Janeiro, Minas Gerais, Rio Grande do Sul, São Paulo, Bahia, Rondônia, Roraima, Mato Grosso, Paraíba, Amazonas, Sergipe and Maranhão. The Cuts of Accounts are the main organs of control of the accounts of the three federative entities, the fiscals that must watch over the correct application of the public budget. As a response to society and in an attempt to legitimize the performance of these bodies, the discussion began about the increase of transparency in its decisions, with the purpose of guaranteeing the deliberative procedure in the direct participation of the population, which would extend the external control of the Court of Accounts of the Municipality of Rio de Janeiro. From there, the application of social management in the Executive and Legislative branches is discussed, as a paradigm to assist the activity of these external control bodies. This dissertation aims to analyze the implementation of social management, as a participatory management process, in which the decision of the manager must be supported by popular will. In this case, the Court of Accounts of the Municipality of Rio de Janeiro would be assisted by the population, both receiving denunciation of irregularities in the execution of public policies and budget implementation, as well as through the direct participation of citizens, in the complex issue involving the public accounts

Ficha do documento

Tipo

Dissertação

Ano

2017

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/19301

Temas

Políticas PúblicasFinanças PúblicasAdministração PúblicaGovernançaGestão Municipal

Palavras-chave

Tribunal de Contas do MunicípioLocal Court of AccountsSocial management and legitimacyAdministração públicaGestão social e legitimidadeTransparência na administração pública - Rio de Janeiro (RJ)Prestação de contasAdministração pública - Participação do cidadãoRio de Janeiro (RJ). Tribunal de Contas