Recursos municipais para a saúde e o controle externo

Abstract

Mediante abordagem quantitativa, este estudo analisou a aplicação dos recursos próprios municipais em ações e serviços públicos de saúde no estado de Minas Gerais, bem como os pareceres emitidos pelo tribunal de contas em relação aos municípios que não atenderam ao percentual de aplicação exigido na LC 141/2012. Dentre as evidências obtidas, constatou-se que o princípio da insignificância, adotado por alguns conselheiros do Tribunal de Contas, além de condicionar o resultado do julgamento à composição dos membros das Câmaras Deliberativas, acaba por gerar resultados dúbios que não apresentam lastro com as realidades socioeconômicas dos municípios autuados.

Government auditing and its influences on the court of auditors of the state of Rondônia

“…It is observed that, by appointing wives and/or relatives to positions of counselors of the courts of auditors, it may mean calling into question the fairness of the analysis of public administrators' accounts. It is worth mentioning that the nominations of the Minister's wives and supporters of the current government to positions in the courts accounts, according to Grandi (2023), is not something atypical in the political environment. For example, a survey conducted by Transparência Brasil in 2016…”

“…It is worth mentioning that, according to Grandi (2023), several ministers who make up the current Government influenced the nominations of their wives to the position of Counselors in the TCEs, namely, Aline Peixoto in the state of Bahia, Rejane Dias in the state of Piauí, Renata Calheiros in the state of Alagoas, Marília Góes in the state of Amapá and Daniela Barbalho in the state of Pará.…”

“…In addition, according to information from TCE/RO (2023), it should be noted that, for the most part, the administrative body is made up of public servants. It is worth mentioning that the term of office of the board members is 2 years for each election, however, it was found that the average performance of the present board members over time is approximately 12 years rotating if considered the current ones in dispersed positions, whether as president of the board, of the 1st chamber, court or Escom, vice president of the board, of the 1st chamber, court or Escom or correjedor(a).…”