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Made available in DSpace on 2016-04-28T20:19:25Z (GMT). No. of bitstreams: 1 2003 - Marcelo Jacomo Lemos.pdf: 338288 bytes, checksum: bb02d4b6b8558c4577df64b8648729b8 (MD5) Previous issue date: 2006-03-19 / The publics expenditure represent the recompense the State carries out,in accomplishment of your functions,of the resources that he had gotten through the own society to be benefit. The growing and constant increase of the State functions require the development of new techniques for the fulfilment attendance, as well as the management performance evaluatiin, not only through part of the inside and outside control organ, but specially, of the public managers. The research aim is to exp lore the aspects of the Budget-Program that make easier the control activity and the evaluation of the budget related to programs and activities measuring, to inable them to estimate the performance relating to the efficiency in the utilization of the resources located to the public sector, as also to estimate the efficacy of the goals reach. Following, are introduced the theories related to public budget, the budget techniques development and the Budget-Program features that make it planning and control tool. It`s presented, also, theories related to the analysis of cost benefit and the importance of the analysis on the analysis of cost-benefit and the importance of the analysis on the planning and on the public administration; discuss about the control and public evaluation theory, studing the Budget-Program technique features that aid the organizational performance evaluation. From this diagnosis, the dissertation handles the analysis technique to procedure the evaluation of the budget management. This study introduce a contribution to the evoluation of organizational performance on public sector, through the emphasis of the efficiency. Finally, carries out an critical analysis of all the process of planning and budget on the Brazil federal public managment. / As despesas p?blicas representam a retribui??o que o Estado realiza, no cumprimento de suas fun??es, dos recursos por ele auferidos atrav?s da pr?pria sociedade a ser beneficiada. O crescente e constante aumento das fun??es do Estado, exige o desenvolvimento de novas t?cnicas para o acompanhamento da execu??o, bem como da avalia??o do desempenho da gest?o, n?o s? por parte dos ?rg?os de controle interno e externo, mas sobretudo, dos gestores p?blicos. O objetivo da pesquisa ? o de explorar os aspectos do Or?amento-Programa que facilitem a atividade de controle e a avalia??o do or?amento relativos ? mensura??o dos programas e atividades, para que possam medir o desempenho em rela??o ? efici?ncia na utiliza??o dos recursos alocados no setor p?blico, como tamb?m medir a efic?cia do alcance das metas. S?o apresentadas as teorias relativas ao or?amento p?blico, o desenvolvimento das t?cnicas or?ament?rias e as caracter?sticas do Or?amento-Programa que o tornam instrumento de planejamento e controle. Tamb?m s?o apresentadas teorias relativas ? an?lise de custo-benef?cio e a import?ncia da an?lise no planejamento e na administra??o p?blica; trata da teoria do controle e avalia??o p?blica, estudando as caracter?sticas da t?cnica do Or?amento- Programa que auxiliam a avalia??o do desempenho organizacional. A partir desse diagn?stico, a disserta??o trata das t?cnicas de an?lise para que se proceda ? avalia??o da administra??o or?ament?ria. Este estudo apresenta, uma contribui??o para a avalia??o do desempenho organizacional no setor p?blico, atrav?s do enfoque da efici?ncia. Por fim realiza-se uma an?lise cr?tica de todo o processo de planejamento e or?amento na administra??o p?blica federal do Brasil.

A partir da análise da literatura nacional e internacional sobre eficiência no uso de recursos na educação, observa-se que esta eficiência é objeto de estudo em uma ampla gama de variáveis que procuram explicá-la. Deste modo, este estudo tem por objetivo: a) gerar uma tipologia que caracterize os perfis das redes municipais de ensino; b) avaliar a eficiência dos gastos públicos em educação fundamental; c) verificar se os perfis de clusters estão associados ao melhor nível de eficiência no uso dos recursos na educação fundamental. Dessa forma pretende-se observar quais são as variáveis discricionárias e não-discricionárias que estão correlacionadas com o perfil da gestão educacional das Unidades Tomadoras de Decisão (DMU), no caso os municípios, bem como analisar a eficiência dos mesmos. O estudo identifica estas variáveis em agrupamentos de municípios clusters com o uso de dados de todos os 5.570 municípios brasileiros. Assim, é possível analisar os agrupamentos de municípios de acordo com as características relevantes para a definição de prioridades de ação e, no interior de cada grupo, a construção de rankings de municípios, segundo os indicadores específicos. O intuito de compor agrupamentos é permitir a caracterização dos municípios, valendo-se da idéia de que a tipologia de municípios é um modo mais transparente de hierarquizar os diferentes perfis de gestão municipal bem como diferentes situações sociais e econômicas observadas. As opções descartadas seriam as estratégias arbitrárias de ponderação das referidas variáveis. Outra característica deste trabalho é permitir a identificação dos fatores que colocam os municípios em situação de vantagem, ou desvantagem, em relação aos demais municípios, no uso eficiente de recursos públicos nos sistemas municipais de ensino fundamental. A tipologia municipal delineou cinco perfis com características singulares em seus respectivos indicadores. Os resultados do estudo demonstram que o perfil da gestão educacional dos municipíos, definidas através da análise de conglomerados, estão associados aos resultados de eficiência da respectiva política. Nota-se que as estratificações que apresentam os melhores indicadores também correspondem às mesmas que possuem melhor eficiência / From the analysis of the national and international literature on efficiency in the use of resources in education, it is observed that this efficiency is object of study in a wide range of variables that seek to explain it. This study aims to generate a typology that characterizes the educational management model of the municipalities and that represents their socioeconomic context, as well as to verify which variables, as identified in the published studies, are associated with the best efficiency liquid without use of resources in education in each identified cluster. Thus, we are known as discretionary and non-discretionary variables that are correlated with the educational management profile of the Decision-Making Units (DMU), there are no cases of municipalities, as well as the analysis of them. The study identifies these variables in groupings of municipalities - clusters - using data from all 5,570 Brazilian municipalities. Thus, it will be possible to analyze the municipalities\' groups according to the characteristics relevant to the definition of priorities for action and, within each group, the construction of rankings of municipalities, according to the specific indicators. The aim is to compose clusters and allow the characterization of municipalities, using the idea of being typified municipalities and a more transparent way of hierarchizing the different profiles of municipal management as well as different social and economic situations observed. Discarded options would be like the arbitrary strategy of disease weighting. The municipal basic education services, as well as the use of information systems, communication and evaluation of public resources. A municipal typology outlined five profiles with unique characteristics in their indicator resources. The results of the study demonstrate that the municipal management profile, through the analysis of conglomerates, is associated to the results of its greater efficiency. It should be noted that stratifications which provided at the best canals correnpondem which best best efficiency

Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T14:11:34Z No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:49:52Z (GMT) No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:54:36Z (GMT) No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Made available in DSpace on 2015-10-27T19:54:36Z (GMT). No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) Previous issue date: 2014-06-11 / Não Informada / This research examined the public administration of the State of Amazonas in the period 2008-2011, through review and analysis of specific ratios related to the financial statements of the State of Amazonas to their managers and society at large can better use information and conducive further clarification on the use of public resources. Data were extracted from the electronic site of the Transparency Portal of the Department of Finance of the State of Amazonas. Aimed at analyzing the public management, the State of Amazonas in the period 2008-2011, through indicators analysis and interpretation of economic and financial results according to Article 85 of Federal Law. 4.320/64, that their managers and society in general, to use the information by providing them a better understanding about the use of public resources, and the importance of preparing for users, thus demonstrating the use of these public resources to the society general, and its specific objective was defined which are the financial reports prepared by the State of Amazonas and which were used as an informational basis of the analysis model presented in literature, showed the data contained in these reports so as to facilitate the process of analysis through financial indicators and analyze the results, evaluate the allowed budget, economic and financial performance of public funds of the State of Amazonas in the period 2008 to 2011 as the indicators of analysis and interpretation of economic and financial results as Article 85 of Federal Law. 4.320/64. / Esta pesquisa analisou a gestão pública do Estado do Amazonas no período de 2008 a 2011, por meio de avaliação e análise de quocientes específicos referentes às demonstrações contábeis do Estado do Amazonas para que seus gestores e a sociedade em geral possam usar melhor as informações e que propicie um melhor esclarecimento acerca do uso dos recursos públicos. Os dados foram extraídos do sítio eletrônico do Portal da Transparência da Secretaria de Fazenda do Estado do Amazonas. Teve como objetivo analisar a gestão pública, do Estado do Amazonas no período de 2008 a 2011, através de indicadores de análise e interpretação dos resultados econômicos e financeiros conforme o artigo 85 da Lei Federal n. 4.320/64, para que seus gestores e a sociedade em geral, usem as informações fornecendo-lhes um melhor esclarecimento acerca do uso dos recursos públicos, bem como a importância de sua preparação para os usuários, demonstrando assim o uso desses recursos públicos à sociedade de uma forma geral, sendo que seu objetivo específico definiu-se quais são os relatórios contábeis elaborados pelo Estado do Amazonas e quais foram usados como base informacional no modelo de análise apresentado na literatura, demonstrou-se os dados contidos nos referidos relatórios de modo a facilitar o processo da análise através de indicadores contábeis e analisar os resultados encontrados, possibilitaram avaliar os desempenhos orçamentário, econômico e financeiro dos recursos públicos do Estado do Amazonas no período de 2008 a 2011, quanto aos indicadores de análise e interpretação dos resultados econômicos e financeiros conforme o artigo 85 da Lei Federal n. 4.320/64.

Submitted by Lenieze Lira (leniezeblira@gmail.com) on 2016-07-25T14:47:26Z No. of bitstreams: 1 Dissertação - Jânio Lúcio Paes Alves.pdf: 1807692 bytes, checksum: 46a968008b91123d843e933c074b4030 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2016-08-03T13:01:46Z (GMT) No. of bitstreams: 1 Dissertação - Jânio Lúcio Paes Alves.pdf: 1807692 bytes, checksum: 46a968008b91123d843e933c074b4030 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2016-08-03T13:08:45Z (GMT) No. of bitstreams: 1 Dissertação - Jânio Lúcio Paes Alves.pdf: 1807692 bytes, checksum: 46a968008b91123d843e933c074b4030 (MD5) / Made available in DSpace on 2016-08-03T13:08:45Z (GMT). No. of bitstreams: 1 Dissertação - Jânio Lúcio Paes Alves.pdf: 1807692 bytes, checksum: 46a968008b91123d843e933c074b4030 (MD5) Previous issue date: 2015-09-23 / Não Informada / Given the current changes in the political, economic and global scenario, coupled with the need for improvements in strategic, tactical and operational levels of Federal Institutions of Technological Education, this research aims to analyze the performance of budget management of a Federal Institute, through the measurement of efficiency in applying these resources managed by its ten (10) Management Units named Campus. To measure the level of efficiency was applied to DEA model - data envelopment analysis. The study was characterized as descriptive and explanatory search die through a quantitative approach of the problem. Data collection was taken from theses and dissertations, articles, books, journals, technical manuals on budget and finance and accounting and Institution Management Report for the 2013 exercise to 2014. The data were formatted in Excel 2013 spreadsheets and later taken to process data in SIAD software - Integrated Decision Support (MEZA, 2005) whose purpose was to generate the results concerning the DEA frontier technical efficiency and the findings resulting from its processing were taken to statistical analysis to confirm and validation. In the end, all this information was brought to analysis and discussion of the search results. The evaluation results in the implementation of financial and budgetary resources, have shown that two (2) of them were efficient in both periods studied. One did not show efficiency in no time and the others appeared as efficient and inefficient, alternating between the periods under review. Therefore, it was observed that the size of the oldest institutions not served as a parameter to an institution with less time in the practice of budget management failed to achieve continuous efficiency in both periods and the benchmark results observed between the campuses also showed that not always an efficient unit is considered technically taken as a reference for the others. / Face às atuais mudanças no cenário político, econômico e global, aliada à necessidade de melhorias nos níveis estratégico, tático e operacional das Instituições Federais de Educação Tecnológica, esta pesquisa objetiva analisar a performance da gestão orçamentária de um Instituto Federal, por meio da mensuração da eficiência na aplicação destes recursos geridos pelas suas 10 (dez) Unidades Gestoras denominadas de Campus. Para mensurar o nível de eficiência foi aplicada a modelagem DEA - Análise Envoltória de Dados. O estudo foi caracterizado como pesquisa de cunho descritivo e explicativo, por meio de uma abordagem quantitativa do problema. A coleta de dados foi extraída de teses e dissertações, artigos, livros, revistas, manuais técnicos sobre orçamento e finanças e contabilidade e do Relatório de Gestão da Instituição referente aos exercícios de 2013 a 2014. Os dados coletados foram formatados em planilhas do Excel 2013 e posteriormente levados a processamento dos dados no software SIAD – Sistema Integrado de Apoio à Decisão (MEZA, 2005) cuja finalidade foi gerar os resultados concernentes à fronteira DEA de eficiência técnica e os achados decorrentes de seu processamento foram levados a tratamento estatístico para confirmação e validação. Ao final, todas estas informações foram trazidas para análise e discussão dos resultados da pesquisa. Os resultados da avaliação, na aplicação dos recursos financeiros e orçamentários, mostraram que 2 (duas) delas foram eficientes nos dois períodos pesquisados. Uma não apresentou eficiência em nenhum período e as demais figuraram como eficientes e ineficientes, alternando entre os períodos em exame. Portanto, observou-se que o porte das instituições mais antigas não serviu de parâmetro para que uma instituição com menos tempo na prática de gestão orçamentária deixasse de alcançar a contínua eficiência em ambos os períodos e os resultados de benchmarks observados entre os campi evidenciaram ainda que nem sempre uma unidade considerada eficiente tecnicamente é tida como referencial para as demais.

Objectives: The main aim of this work is to evaluate the current system of sports financing from public sources in the Czech Republic. Based on this analysis, analysis of sports funding system from public budgets in selected EU countries try to create a new system of financing sport that is stable, systematic, transparent, efficient, and sustainable development. Methods: The work used the method of analysis and comparative. Analysis method was applied when examining the current financing system in the Czech Republic and in selected foreign countries. The method of comparison was then used to compare the information gathered from various funding schemes. Results: The results suggest that the sports sector in the Czech Republic is deeply underfunded, despite what economic and social benefits of each sport brings. In order to improve the current system are proposed partial measures, aimed at long-term support for the concept of the sport in the country. Partial proposals based on an analysis of the financing of sport in the Czech Republic and the subsequent comparison with selected systems in selected EU countries. Key words: public expenditures, financing of sport, institucionalizace, system of funding

Citizens of South Africa expect that the policy and regulatory changes introduced by government will be translated into tangible service delivery. Elected representatives, in particular, must demonstrate that national, provincial and local government are capable of managing public resources in a way that deliver benefits to its citizens. The ex- President Thabo Mbeki often used to speak about performance-driven public sector and has referred to the critical role that local government will play in this process. Municipalities which are at the coal-face of service delivery are being challenged to demonstrate their ability to execute both basic as well as enabling services crucial for social and economic growth and development. This challenge finds expression in the requirement that municipalities are expected to report on their performance, from both a civic and policy perspective. The present government is taking performance of government officials and politicians seriously. The Government has created a new ministry in the Presidency called Performance Mortitoring and Evaluation that will assist in ensuring that government performs better. The President of South Africa Mr. Jacob Zuma said that performance management works only if there is a mechartism to hold the people responsible and accountable City of Johannesburg (COJ) therefore looks at the effectiveness of City Scorecard (CS) in terms of performance management at the City of Johannesburg for enhanced performance of employees. The improved performance of employees is imperative for effective service delivery to communities. There were numerous protests all over the country between January and August 2009 including COJ against poor service delivery by different municipalities. It is therefore essential to identify the impact of City Scorecard on performance management of municipal employees. There is a close relationship between performance management and service delivery. The needs and expectations of the community are considered in Integrated Development Plan that assists the top Management of COJ to develop strategic objectives for the City. The priorities are established by the Mayor, commonly known as Mayoral priorities. The needs, priorities and strategies are combined, monitored and measured through City Scorecard (CS). The community is a yard stick of City Scorecard. The satisfaction of the community is a means to ensure that municipal officials are performing and rendering effective and efficient services to communities. / Thesis (M. Development and Management)--North-West University, Vaal Triangle Campus, 2010.

Citizens of South Africa expect that the policy and regulatory changes introduced by government will be translated into tangible service delivery. Elected representatives, in particular, must demonstrate that national, provincial and local government are capable of managing public resources in a way that deliver benefits to its citizens. The ex- President Thabo Mbeki often used to speak about performance-driven public sector and has referred to the critical role that local government will play in this process. Municipalities which are at the coal-face of service delivery are being challenged to demonstrate their ability to execute both basic as well as enabling services crucial for social and economic growth and development. This challenge finds expression in the requirement that municipalities are expected to report on their performance, from both a civic and policy perspective. The present government is taking performance of government officials and politicians seriously. The Government has created a new ministry in the Presidency called Performance Mortitoring and Evaluation that will assist in ensuring that government performs better. The President of South Africa Mr. Jacob Zuma said that performance management works only if there is a mechartism to hold the people responsible and accountable City of Johannesburg (COJ) therefore looks at the effectiveness of City Scorecard (CS) in terms of performance management at the City of Johannesburg for enhanced performance of employees. The improved performance of employees is imperative for effective service delivery to communities. There were numerous protests all over the country between January and August 2009 including COJ against poor service delivery by different municipalities. It is therefore essential to identify the impact of City Scorecard on performance management of municipal employees. There is a close relationship between performance management and service delivery. The needs and expectations of the community are considered in Integrated Development Plan that assists the top Management of COJ to develop strategic objectives for the City. The priorities are established by the Mayor, commonly known as Mayoral priorities. The needs, priorities and strategies are combined, monitored and measured through City Scorecard (CS). The community is a yard stick of City Scorecard. The satisfaction of the community is a means to ensure that municipal officials are performing and rendering effective and efficient services to communities. / Thesis (M. Development and Management)--North-West University, Vaal Triangle Campus, 2010.

Em um contexto de crescimento do volume de transferências de recursos públicos para entidades do terceiro setor e, ainda, de aumento do número de parcerias do Estado com tais entidades, cresce também a importância do controle estatal sobre as suas políticas de fomento e sobre a aplicação dos recursos transferidos. Paralelamente, a mídia, os órgãos estatais de controle e a academia jurídica manifestam preocupações com a corrupção na destinação desses recursos e com a ineficiência no seu emprego. Todos ainda enfrentam o desafio de fortalecer o terceiro setor, simultaneamente ao fortalecimento do controle do fomento estatal. A legislação federal brasileira, contudo, ainda não trata do assunto com o devido cuidado. Há um descompasso entre a importância do tema para o país, de um lado, e a insuficiência da legislação que o rege, de outro. Com este pano de fundo, esta tese descreve, primeiramente, qual é o direito vigente em matéria de controle estatal das transferências de recursos públicos da União para o terceiro setor. Em segundo lugar, aponta alguns dos principais problemas deste direito. Finalmente, sugere soluções para o seu aperfeiçoamento. Como ponto de partida para essas três vertentes de investigação, a tese trabalha com a hipótese de que tal controle é disciplinado por uma complexa teia de textos normativos que necessita ser reformada. O resultado das investigações é a confirmação desta hipótese, à medida que são reunidas evidências de que o quadro normativo geral é demasiado complexo, lacônico, excessivamente talhado pela via infralegal, descompassado com a Constituição Federal e ainda ineficaz a despeito de suas últimas reformas , demandando, sim, uma reforma legislativa. Com inspiração em projetos e anteprojetos de lei, assim como nas experiências espanhola e estadunidense pertinentes ao assunto e, ainda, levando em conta o diagnóstico de problemas efetuado, a tese defende seis medidas para reforma da legislação brasileira. Sustenta que tais medidas podem contribuir para a solução de parcela importante dos problemas da legislação vigente, tornando o controle estatal das transferências de recursos públicos para o terceiro setor mais democrático e consentâneo com os princípios constitucionais da impessoalidade, publicidade, motivação e eficiência. / In a context of growth in the volume of government transfers to nonprofit organizations, as well as in the number of partnerships between the state and these entities, there is also a growing need for the state to control its own funding policies and the use of the transferred resources. Simultaneously, the media, the state controlling agencies and the legal academia manifest their concern with the corruption involved in the destination of those resources and the inefficiency in its application. They also face the challenge of strengthening the nonprofit sector while curbing illegal behavior and strengthening state control of government stimulus initiatives. The federal legislation, however, still does not cope with the matter in a cautious way. There is a mismatch between the importance of the subject to the country, on one hand, and the limitations of the legislation that should govern it, on the other hand. Against this backdrop, this thesis describes, first, what is the current law governing federal control of its own funding of nonprofit organizations. Second, it points out some of the key problems of the existing legislation. Finally, it suggests solutions for its improvement. As a starting point for these three lines of investigation, it works with the hypothesis that the state control over grants to nonprofits is regulated by a complex net of legal norms which needs to be reformed. The result of the investigations confirms this hypothesis, as the thesis assembles evidences of an existing legal framework extraordinarily complex, laconic, excessively tailored through regulations in lieu of statutes, not totally aligned with the Federal Constitution and inefficient in spite of its latest reforms all these characteristics demanding, unequivocally, a statutory reform. Taking into account the diagnosis made and with an inspiration in bills and other legislative proposals in Congress, as well as in the Spanish and American experiences in the matter, the thesis pinpoints a number of six initiatives for the reform of the Brazilian legislation. It sustains that these initiatives should contribute to the solution of an important part of the flaws of the existing legislation, turning the state control of governmental transfers to nonprofits more democratic and tuned with constitutional principles governing the public administration, such as equality, publicity, reasoning and efficiency.

O mundo corporativo desenvolveu mecanismos para atenuar os conflitos de agência, decorrentes das divergências entre os interesses dos acionistas e dos gestores profissionais. A adoção de práticas de governança corporativa nas sociedades empresariais, em que o capital está pulverizado entre milhares de acionistas que não participam da gestão do negócio, impõe aos gestores um comportamento ético, pautado pela boa-fé, pela transparência, pela prestação de contas, pela eficiência e pela responsabilidade pelos atos de gestão. De outro lado, permite que os acionistas acompanhem e participem do estabelecimento das diretrizes da administração do empreendimento, sempre sob o pressuposto de que o gestor age em nome dos interesses dos proprietários da empresa. No regime republicano estabelecido pela Constituição Federal de 1988 os cidadãos são os titulares da res publica, cabendo ao gestor público a administração da coisa pública em prol dos interesses da sociedade. A gestão dos recursos públicos, regulada pelo Direito Financeiro, deve seguir rigorosamente a lógica republicana, mas neste ponto é possível identificar potenciais conflitos de agência entre os gestores públicos e os cidadãos. Com o objetivo de garantir a melhor aplicação dos escassos recursos financeiros arrecadados junto à sociedade, a Constituição Federal institucionalizou um complexo sistema de preservação do interesse público na gestão financeira estatal, sistema esse descrito neste trabalho, aqui denominado de governança republicana. Esse complexo, constituído de normas e princípios constitucionais, normas infraconstitucionais, mecanismos de controle e planejamento, além de formas de participação social, formam um sistema institucional de proteção à boa aplicação dos recursos financeiros do Estado e devem servir aos aplicadores do direito como vetor para a interpretação das normas de Direito Financeiro. / The corporate world developed mechanisms to lessen agency conflicts due to divergences between shareholders and professional managers interests. The adoption of corporate governing practices in corporate businesses (where the capital is spread out among thousands of shareholders, who do not participate in the administration of the business) requires an ethical behavior from the managers; this ethical behavior should be guided by good-faith, transparency, accountability, efficiency and responsibility for the administrative actions. On the other hand, it allows the shareholders to accompany and to participate in the establishment of guidelines for the administration of the enterprise, always under the presupposition that the manager acts on behalf of the interests of the company owner. Under the republican regime, established by the 1988 Federal Constitution, the citizens are the holders of the republic; thus, it is the responsibility of the public administrator to manage the public thing on behalf of the interests of society. The administration of the public resources, which is regulated by the Financial Law, must strictly follow the republican logic, but in this sense it is possible to identify potentials agency conflicts between public administrators and citizens. With the objective of ensuring the best application of the scarce financial resources collected from society, the Federal Constitution institutionalized a complex system of preservation of the public interest in the state financial administration, and this system is described in this work and is here denominated of Republican governance. This complex (which is constituted of norms and constitutional principles, infra-constitutional norms, planning and control mechanisms, besides forms of social participation) forms an institutional protection system for the good application of the State financial resources and it should also be useful to those who apply the law as a vector for the interpretation of Financial Law norms.