nÃo hà / Num contexto de reformas administrativas à gestÃo pÃblica, o Brasil passou por alteraÃÃes na dÃcada de 1990 com vistas à reduÃÃo dos entraves burocrÃticos e à aproximaÃÃo da administraÃÃo pÃblica aos padrÃes da iniciativa privada. Para uma gestÃo mais eficiente, fazia-se necessÃrio o enxugamento da mÃquina pÃblica, transferindo para o setor privado atividades que poderiam ser controladas pelo mercado. Assim, diversas empresas prestadoras de serviÃos pÃblicos foram privatizadas, tendo sido criadas agÃncias reguladoras para assegurar a qualidade da prestaÃÃo desses serviÃos. Para o cumprimento dessa missÃo, as agÃncias deveriam ser dotadas de autonomia administrativa e financeira, eximindo-se, portanto, de ingerÃncia polÃtica em suas atividades. Assim, observando a necessidade de autonomia financeira e a consequente autossuficiÃncia de recursos que deveriam ser prÃprias das agÃncias reguladoras independentes, o presente estudo objetivou analisar as agÃncias reguladoras estaduais multissetoriais sob a perspectiva financeira, à luz do modelo proposto na literatura e da evoluÃÃo esperada para a realidade da regulaÃÃo no Brasil. Para esta anÃlise, foi utilizada pesquisa bibliogrÃfica, documental e de campo, com a aplicaÃÃo de survey em 19 agÃncias estaduais. ApÃs agrupados, resumidos e comparados com a literatura aplicada, os resultados da pesquisa identificaram a ausÃncia de autonomia financeira para as agÃncias estaduais na maioria dos casos, seja ela relacionada à necessidade de recursos ou de liberdade para gerir sua alocaÃÃo. Neste sentido, 88% das agÃncias respondentes da pesquisa consideraram que a burocracia prÃpria da gestÃo pÃblica e os entraves criados por seus Governos Estaduais sÃo os maiores empecilhos à execuÃÃo de seus recursos. Ademais, observou-se que as agÃncias estaduais pouco evoluÃram institucionalmente e que hà ainda muitos desafios a superar. / In a context of administrative reforms to public administration, Brazil underwent changes in the 1990s in order to reduce bureaucratic obstacles and the approach of the public administration to the private sector standards. For a more efficient management, it was necessary downsizing of public administration, transferring to the private sector activities that could be controlled by the market. So many public services providing companies were privatized, regulatory agencies have been created to ensure the quality of their services. To fulfill this mission, the agencies should be provided with administrative and financial autonomy, exempting therefore political interference in their activities. Thus, noting the need for financial autonomy and the consequent self-sufficiency of resources that should be typical of independent regulatory agencies, this study aimed to analyze the state regulatory agencies multisectoral under the financial perspective in the light of the proposed model in the literature and the expected evolution the reality of regulation in Brazil. For this analysis, we used bibliographical research, documentary and field, with the survey application in 19 state agencies. Once grouped, summarized and compared to the literature applied research results have identified the lack of financial autonomy for state agencies in most cases, be it related to the need of resources or freedom to manage their allocation. In this sense, 88% of respondents agencies research found that the very bureaucracy of public administration and barriers created by their state governments are the biggest obstacles to the implementation of its resources. Moreover, it was observed that some state agencies have evolved institutionally and there are still many challenges to overcome

Orientador: Francisco Luiz Cazeiro Lopreato / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-06T22:55:40Z (GMT). No. of bitstreams: 1 Vargas_NeideCesar_D.pdf: 912267 bytes, checksum: 981c7faa9dd9606c3884d4d38cef4e61 (MD5) Previous issue date: 2006 / Resumo: Visa refletir acerca da natureza do processo de controle fiscal e financeiro empreendido pelo Governo Central junto aos entes estaduais no pós Real e seus efeitos sobre as relações intra e inter governamentais prévias. Busca estabelecer uma interconexão entre o fenômeno da crescente restrição macroeconômica que se coloca aos entes estaduais no Brasil recente e o formato federativo prévio que orientava a relação estados X União bem como a dinâmica fiscal e financeira interna aos estados. Empreende a análise por meio de uma abordagem analítica e uma abordagem histórica da questão da restrição em esferas subnacionais em federações. Na frente analítica procura responder a quatro questões fundamentais: quais as principais razões desse processo de restrição em nível subnacional, que redefinições promoveu na visão teórica do Federalismo e da descentralização no âmbito do mainstream; quais as novas referências teóricas que tem norteado as políticas restritivas propostas pelas instituições multilaterais no plano mundial e que considerações críticas se pode fazer com respeito a sua aplicação em Federações. Na frente histórica, trata especificamente do caso dos estados no Brasil buscando responder porquê a restrição se deu num dado momento, adotou a estratégia do controle central e como atuou sobre uma estrutura prévia de relações inter e intra governamentais. As discussões empreendidas evidenciam que o quadro atual do capitalismo financeirizado exige um enquadramento de instâncias subnacionais em federações, de forma a restringir os impactos macroeconômicos do exercício de sua autonomia. Pontuam que existem diferentes maneiras de se empreender esse enquadramento, em especial em contextos federativos nos quais a forma de restringir importa. Destaca que os modelos sugeridos pelos órgãos internacionais (Banco Mundial e FMI) aos chamados países emergentes tendem a indicar a adoção da estratégia do controle hierárquico pelo governo central, complementadas por políticas que considerem a adequação da fiscalidade e das estruturas político-institucionais subnacionais. Por fim explicita que o Brasil optou por uma estratégia de restrição fiscal e financeira dos estados pautada no controle hierárquico mas de cunho estritamente fiscalista, sem mediações político-institucionais e desconsiderando inclusive necessárias reformas em sua fiscalidade federativa. Conclui que este caminho de restrição adotado pelo Governo Central no Brasil levou a um desmonte da institucionalidade federativa prévia e uma involução nos canais de relacionamento dos estados com a União. Os novos meios institucionalizados construídos não foram suficientes para a ocupação do vazio que se formou tendo a União negado o seu papel amalgador na federação, com mitigação das relações junto aos entes estaduais e conseqüências negativas sobre a autonomia federativa estadual e o papel dos estados na federação brasileira / Abstract: The present thesis aims to further our understanding of the nature of the process of fiscal and financial control undertaken by Central Government over its states after the Real stabilization plan. More specifically, this study intends to investigate critically the effects of this process over previous intra and intergovernmental relations. The thesis focuses on the interaction between the phenomenon of growing macroeconomic constraints which have taken place recently in the Brazilian states, and the previous federative regulatory framework in its role in driving the relationship between the Central Government and individual state governments. It contributes to address the internal fiscal and financial dynamic at the state level as well. To develop this objective, we will undertake an analysis through an analytical and historical approach regarding the issue of hard budget constraint on subnational governments of the Brazilian federation. The analytical approach that we use raises some fundamental questions, to wit: (i) what are the main reasons for this constraint at the subnational level; (ii) what kind of redefinitions are promoted based on the theoretical approach of Federalism and on decentralization according to mainstream economic literature; (iii) what are the new theoretical approaches behind some restrictive policies proposed by the multilateral organizations worldwide ; (iv) and what kind of critical evaluation can be made with respect to its use within federations. This thesis provides an historical approach that addresses specifically the Brazilian states trying to answer the question of why did the restriction come up at some point, why did it adopt a strategy based on a central control and how did it work over the previous structure of inter and intragovernmental relations. With regard to the recent debate over the world economy, it appears that the current stage of financial capitalism requires a subnational policy-adjustment at a federal level in a way that might restrict adverse effects on the macroeconomic environment, which arise from the extent of its autonomy. Besides, there are many ways to promote this fiscal adjustment, especially in the context of the Federation in which the way of establishing fiscal policy constraints matters. The policy recommendations suggested by the multilateral organizations (World Bank and International Monetary Fund) to the so- called emerging countries tend to rely very heavily on a hierarchical control strategy by the Central Government. It has to be complemented by policies that take into account the adequacy of fiscal federalism and political-institutional structures at the subnational level. Finally, it seems that Brazil made a clear choice for a strategy of imposing fiscal and financial discipline on the states based only on a hierarchical fiscal control without any political-institutional mediation and not adopting appropriate measures to undertake relevant policy reforms in its fiscal Federation. In conclusion we may say that this sort of fiscal restriction adopted by the Brazilian Central Government has led to the collapse of a previous institutionality at the federative level and has consequently undermined the relationship between the Central Government and states. Recent developments in the field of institutionality were not enough to fulfill the gap between the Central Government and states governments. It seems that the Central Government has neglected its specific role by providing linkage between Federation and states, which, in turn, has contributed to mitigate the relationship among them. Furthermore, this process has had very important negative consequences for federative autonomy at the state level as well as for the role of the states in the Brazilian Federation / Doutorado / Desenvolvimento Economico, Espaço e Meio Ambiente / Doutor em Economia Aplicada

nÃo hà / No presente estudo buscou-se sugerir um modelo de gestÃo orÃamentÃria baseado no planejamento e controle financeiro para o municÃpio de Russas. A metodologia utilizada foi o estudo de caso, e os dados primÃrios foram coletados por meio de pesquisa bibliogrÃfica documental.Para efetivar a investigaÃÃo proposta, apresentou-se primeiramente a questÃo geral relacionada à fundamentaÃÃo teÃrica necessÃria para a explicitaÃÃo dos conteÃdos da anÃlise. Na seqÃÃncia, fez-se uma exposiÃÃo sobre a estrutura do orÃamento pÃblico no Brasil, segundo a legislaÃÃo e sua utilizaÃÃo como elo de ligaÃÃo entre os sistemas de planejamento e controle financeiro. Investigou-se tambÃm a fundamentaÃÃo legal da gestÃo orÃamentÃria e financeira como meio de dotar a administraÃÃo pÃblica municipal de mecanismos adequados. Abordou-se sugestÃes de melhoria ao modelo da gestÃo orÃamentÃria, atravÃs da implantaÃÃo de um fluxo de caixa, utilizaÃÃo do orÃamento participativo, implantaÃÃo da contabilidade prÃpria e criaÃÃo de unidade de auditoria interna. Focou-se ainda trÃs pontos principais: especificaÃÃo do modelo, testes para o modelo proposto e estimaÃÃes e resultados, mostrandose que em uma anÃlise economÃtrica do desequilÃbrio fiscal deve estar focada em um modelo estatÃstico que considere a carÃncia de dados relacionada a finanÃas pÃblicas dos municÃpios cearenses. Assim, a conclusÃo e recomendaÃÃes direcionam o trabalho no sentido de oferecer subsÃdios para a organizaÃÃo de uma estrutura orÃamentÃria que assegure a necessÃria conexÃo entre o planejamento e controle financeiro para o municÃpio pesquisado. / In the present study one searched to suggest a based model of budgetary management in the planning and has controlled financier for the city of Russians. The used methodology was the case study, and the primary data had been collected by means of documentary bibliographical research. To accomplish the inquiry proposal, the related general question to the necessary theoretical recital for the explicitaÃÃo of the contents of the analysis was presented first. In the sequence, an exposition became on the structure of the public budget in Brazil, according to legislation and its use as connector link enters the systems of planning and financial control. The legal recital of the budgetary and financial management was also investigated as half to endow the municipal public administration with adequate mechanisms. One approached suggestions of improvement to the model of the budgetary management, through the implantation of a flow of box, use of the participativo budget, implantation of the proper accounting and creation of unit of internal auditorship. Focou still three main points: specification of the model, tests for the considered model and esteems and results, revealing that in a econometrical analysis of the fiscal disequilibrium it must be focada in a statistical model that considers the lack of data related the public finances of the pertaining to the state of Cearà cities. Thus, the conclusion and recommendations direct the work in the direction to offer subsidies for the organization of a budgetary structure that assures the necessary connection between the planning and has controlled financier for the searched city.

Made available in DSpace on 2017-07-10T17:44:41Z (GMT). No. of bitstreams: 1 Dieterson_Debus.pdf: 1859784 bytes, checksum: 40bbc43ad96719601d931a98589141a3 (MD5) Previous issue date: 2016-10-26 / Family farming is configured as an important strategy for sustainable rural development, food production, job creation and community building and productive practices. In this context, the cities of Toledo and Maripá have increased both in fish production and productivity. Toledo is the first state of the producer in the fish farming sector with a production of about 50 million fry and about six million kilos of fish killed in 2015. But the municipality of Maripá in addition to the production there are the productivity. There are 89 fish farmers, who cultivate an area of about 125.0 ha of water surface, with an average yield of 7.0 t/ha, while the state average is about 2.5 t/ha. As such, good management of small rural property is of great importance for both tax requirements as to the knowledge of the results of the activity. Balance sheets, income statements and other reports based on rural accounting tools are of paramount importance for property management. Thus, this thesis analyzed the financial control of the activity of fish farming in family farming in the cities of Toledo and Maripá in the west of Paraná, listing the aspects of family farming, sustainable development and management real estate. Therefore, on the basis of documentary literature interviews, literature and field-directed fish farmers Toledana Aquaculture Association - Atoaqui and the Association of Aquaculture Aquaculture Producers - Aquimap. The results highlighted the low level of education of fish farmers, a greater financial dependence on activity by Maripá fish farmers, lack of effective financial control in the activity, the situation has an impact development of strategies and future investment. Also noteworthy are the weak provision of technical assistance by associations and the highest percentage of issuance of producer tax notes among Maripá fish farmers. As far as the environmental aspects are concerned, most of the properties comply with the legislation in force. In addition, there is no effective treatment of effluent produced by fish farms in both cities. In addition, research has shown the importance that activity on the income of the families surveyed, which contributes to the improvement of the quality of life of these. However, the major challenge in dealing with this same time, with all the daily financial, political and environmental activities and still manage related to rural properties. Thus, it is expected that this research will contribute to future studies, as well as contribute to the development of family farming, which has an important role in the development of cities and the country / A agricultura familiar configura-se como uma importante estratégia para o Desenvolvimento Rural Sustentável, produzindo alimentos, gerando empregos e estimulando práticas associativas e produtivas. Nesse contexto, os municípios de Toledo e Maripá vem se destacando tanto na produção quanto na produtividade piscícola. Toledo é o 1º produtor do Estado no setor da piscicultura com uma produção de aproximadamente 50 milhões de alevinos e cerca de seis milhões de kg de peixes abatidos em 2015. Já o município de Maripá, além da produção, destaca-se pela produtividade. São 89 piscicultores, os quais cultivam uma área de aproximadamente 125,0 ha de lâmina d água, com produtividade média de 7,0 t/ha, enquanto a média do Estado gira em torno de 2,5 t/ha. Nessa capacidade produtiva, uma boa gestão da pequena propriedade rural é de grande importância, tanto para exigências fiscais quanto para o conhecimento dos resultados da atividade. Os balanços patrimoniais, demonstrações de resultados e outros relatórios extraídos da contabilidade rural são ferramentas de extrema importância para a gestão da propriedade. Assim, a presente dissertação analisou o controle financeiro na atividade da piscicultura na agricultura familiar nos municípios de Toledo e Maripá no Oeste do Paraná, elencando aspectos da agricultura familiar, do desenvolvimento sustentável e da gestão da propriedade. Para tanto, baseou-se em pesquisa documental, bibliográfica e de campo, com entrevistas direcionadas aos piscicultores da Associação Toledana de Aquicultura Atoaqui e da Associação dos Aquicultores de Maripá - Aquimap. Os resultados apontaram para a baixa escolaridade dos piscicultores, maior dependência financeira da atividade por parte dos piscicultores de Maripá, falta de um controle financeiro efetivo na atividade, situação está que impacta negativamente em estabelecer estratégias e projetar investimentos futuros. Indicaram, ainda, a baixa prestação de assistência técnica por parte das associações e o maior percentual de emissão de notas fiscais do produtor entre os piscicultores de Maripá. Em relação a aspectos ambientais, a maioria das propriedades atende à legislação vigente. Por outro lado, não existe um efetivo tratamento dos efluentes produzidos pelas pisciculturas em ambos os municípios. Ademais, a pesquisa evidenciou a importância que a atividade tem na renda das famílias pesquisadas, contribuindo com a melhoria da qualidade de vida destas. No entanto o grande desafio este em trabalhar, ao mesmo tempo, com as questões financeiras, políticas e ambientais e ainda lidar com todas as atividades diárias inerentes as propriedades rurais. Assim, espera-se que está pesquisa contribua com estudos futuros, além de colaborar para o desenvolvimento da agricultura familiar, a qual possui um papel relevante no desenvolvimento dos municípios, bem como do país

This thesis deals with control of the finances of municipalities in the Czech republic. In the first part there is based on literature and law review and described the topic. The second and third part of thesis contain the analysis of specific parts of financial control and review of management of municipalities with emphasis on analysis of final findings given by the Ministry of finance of the Czech republic. In the last part of thesis there are closely compared and evaluated information about control of the finances of selected municipalities in Tábor's district. It turned out that control of the finances of municipalities is stable part of municipality's life and it is at a good level overall. The review of management of municipalities is at a higher level than the financial control. The control of municipalities is effective and it does not matter, if it is checked by controller of the Regional autority or by external auditor.

This Master’s thesis explains the meaning of internal directives and financial control of the public administration. It includes the proposal of internal directive, where the situation of financial control in the specific allowance organization is solved. It also includes the control records and documents for application of financial control in the allowance organization.

Les pertes financières dues à la faiblesse ou à l’insuffisance des moyens de contrôle en leur sein ont contraint les organisations internationales à se doter de mécanismes de contrôle capables de contrôler suffisamment leurs ressources financières et d’assurer efficacement la protection de leurs intérêts financiers contre les atteintes qui leurs faites. Car, la réussite de leurs missions dépend dans une large mesure de la bonne utilisation de leurs ressources financières. Les mécanismes juridiques ainsi mis en place, dans le cadre de cette protection, permettent d’effectuer des contrôles financiers aux moyens d’audits et d’appliquer des sanctions contre les infractions qui portent atteinte à leurs intérêts financiers. C’est dans cette perspective que les Etats membres sont mis à contribution. Mais, la participation des Etats à cette protection varie en fonction des organisations internationales (OI). En s’appuyant sur l’exemple de l’Union européenne (UE), qui a su très tôt concevoir un ensemble d’instruments juridiques efficaces, la présente thèse aborde le cadre juridique et les difficultés de la protection des intérêts financiers des OI. Pour cela, outre l’UE, deux autres OI, à savoir l’Organisation des Nations Unies (ONU) et l’Union Economique et Monétaire Ouest Africaine (UEMOA) sont prises en exemple pour analyser les mécanismes de protection des intérêts financiers des OI à la lumière de quelques scandales financiers qui ont permis de mettre à jour l’inefficacité de leurs mécanismes de protection. / Financial losses caused by lack of appropriate means of control has led international organizations to implement some mechanism that help them to protect their financial resources from diversion. Indeed, in order to reach their goals, international organizations need a good financial management. Legal mechanisms put in place to protect financial assets of international organizations allow them to oversee their financial management and help them prosecute those who commit financial crimes against international organizations. In doing so, international organization need cooperation from Member States. But this cooperation depends on each international organizations. This dissertation aims to show how, within the European Union (EU), the United Nations (UN) and the West African Economic and Monetary Union (WAEMU), what are the legal mechanisms that enable international organizations to prevent and to prosecute those who commit financial crimes against them.

Магистерская диссертация посвящена проблемам и перспективам совершенствования финансового контроля в России. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические основы финансового контроля. Во второй главе проведен анализ государственных закупок Новоуральского городского округа и Свердловской области в сфере дорожного хозяйства. Третья глава посвящена разработке мероприятий по совершенствованию финансового контроля в сфере государственных закупок. / The master's thesis is devoted to the problems and prospects of improving financial control in Russia. The final qualifying work consists of an introduction, three chapters, a conclusion and a list of sources used. The first Chapter discusses the theoretical basis of financial control. In the second Chapter the analysis of public procurement of the novouralsky city district and Sverdlovsk region in the field of road management is carried out. The third Chapter is devoted to the development of measures to improve financial control in the field of public procurement.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрены Теоретические и правовые основы государственного финансового контроля, осуществляемого в процессе исполнения федерального бюджета. Во второй главе рассмотрены Организация текущего контроля, осуществляемого органами федерального казначейства. В третьей главе исследованы Совершенствование государственного финансового контроля на современном этапе его развития. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of sources used and applications. The first chapter discusses the Theoretical and legal foundations of state financial control carried out in the process of implementing the federal budget. The second chapter discusses the organization of the current control carried out by the federal treasury. The third chapter explores the improvement of state financial control at the present stage of its development. In conclusion, the main conclusions are formed.

This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals. / MEd (Education Management), North-West University, Vaal Triangle Campus, 2014