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Previous issue date: 2016-01-11 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / This study aims to demonstrate the possibilities of performances of the Public
Accounts in implementing the principle/duty of sustainability in the broad sense (to
encompass the environmental, social, economic, fiscal, legal-political and ethical
dimensions) and in the strict sense (pertaining to the protection of the natural
environment). Approaches the sustainability as duty and principle in conjunction with
the principles interconnected to it: public participation, publicity and transparency
(access to information), principles of prevention and precaution, good good governance,
cooperation (international and national) and intergenerational solidarity. Presents the
legal framework which should base the expanded legal control to be held at the controls
of sustainability environmental, social and fiscal. It appears that the mode fiscal
sustainability control and social sustainability control there is a further development of
surveillance initiatives, which does not exempt the improvement in the control of results
(e.g. quality of investments). As for the control of ecological / environmental
sustainability a very long way has to be followed. Research indicates "good practices"
of Supreme Audit Institutions from other countries. It develops the idea that the external
control will concurrently be a sustainability control, by adaptations of instruments partly
already used by Public Accounts. In this sense, considerations and improvement
proposals were above regarding the usage of audits and coordinated audits (national and
international) of sustainability, term sustainable management adjustment,
implementation and quality control of public consultations and public hearings,
expanded legal control (constitutional and sustainability compliance) and simultaneous
sustainability of control provided by protective and precautionary measures. Control of
sustainability criteria in making bids and public procurement should become included in
the agendas of the Audit Courts. Simultaneously, it is suitable for the Public Accounts
offers the incisive witness of sustainable consumption in their sustainable bidding. / O presente trabalho tem por objetivo demonstrar as possibilidades de atua??es
dos Tribunais de Contas do pa?s na concretiza??o do princ?pio/dever de sustentabilidade
no sentido amplo (a englobar as dimens?es ambiental, social, econ?mica, fiscal,
jur?dico-pol?tica e ?tica) e no sentido estrito (atinente ? tutela do meio ambiente natural).
Aborda-se a sustentabilidade como dever e princ?pio em conjunto com os princ?pios a
ela interligados: da participa??o p?blica, publicidade e transpar?ncia (acesso ?
informa??o), princ?pios da preven??o e da precau??o, da boa administra??o p?blica, da
coopera??o (internacional e nacional) e da solidariedade intergeracional. Apresenta-se o
?marco legal? que dever? embasar o controle ampliado de legalidade a ser realizado nos
controles de sustentabilidade ambiental, social e fiscal. Constata-se que na modalidade
de controle de sustentabilidade fiscal e de controle de sustentabilidade social h? um
maior desenvolvimento de iniciativas de fiscaliza??o, o que n?o dispensa o
aprimoramento no controle de resultados (v.g. qualidade dos investimentos). J? quanto
ao controle de sustentabilidade ecol?gica/ambiental, um caminho muito longo h? de ser
trilhado. A pesquisa indica ?boas pr?ticas? de Entidades de Fiscaliza??o Superiores de
outros pa?ses e do Tribunal de Contas da Uni?o. Desenvolve-se a ideia de que o controle
externo dever? concomitantemente ser um controle de sustentabilidade, mediante
adapta??es de instrumentos em parte j? utilizados pelos Tribunais de Contas. Nesse
sentido, foram tecidas considera??es e propostas de aprimoramento quanto ? utiliza??o
das auditorias operacionais e auditorias coordenadas (nacionais e internacionais) de
sustentabilidade, termo de ajustamento de gest?o sustent?vel, realiza??o e controle de
qualidade das consultas e audi?ncias p?blicas, controle ampliado de legalidade (de
conformidade constitucional e de sustentabilidade) e controle de sustentabilidade
simult?neo propiciado pelas medidas cautelares. A fiscaliza??o dos crit?rios de
sustentabilidade na realiza??o de licita??es e contrata??es p?blicas dever? passar a
constar nas pautas dos Tribunais de Contas. Simultaneamente, cabe ?s Cortes de Contas
oferecer, nas suas pr?prias licita??es, o testemunho incisivo do consumo sustent?vel.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/6613 |
| Date | 11 January 2016 |
| Creators | Cunda, Daniela Zago Gon?alves da |
| Contributors | Freitas, Juarez, Gomes, Carla Amado |
| Publisher | Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Programa de P?s-Gradua??o em Direito, PUCRS, Brasil, Faculdade de Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/doctoralThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da PUC_RS, instname:Pontifícia Universidade Católica do Rio Grande do Sul, instacron:PUC_RS |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -1046629855937119302, 600, 600, 600, 600, 2194221341323903125, -7277407233034425144, 2075167498588264571 |
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