02.2 - Especialização (UAEADTec)
URI permanente desta comunidadehttps://arandu.ufrpe.br/handle/123456789/2891
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Resultados da Pesquisa
Item O índice de convergência e consistência contábil nos municípios de Jaboatão dos Guararapes e Recife e a aderência às Normas Internacionais de Contabilidade Aplicadas ao Setor Público (IPSAS): um estudo comparativo(2022-10-04) Vale, Gerson Vicente Meneses do; Ferreira, Adriano Gomes; http://lattes.cnpq.br/8520565593123918; http://lattes.cnpq.br/3872787792418106The current scenario of transformations in Public Accounting through the international harmonization of accounting standards began in Brazil in 2008 with the publication of the first ten Brazilian Accounting Standards Applied to the Public Sector by the National Treasury Secretariat (STN) in partnership with the Federal Council. of Accounting (CFC). In this trajectory of normative convergence by city halls to date, many challenges have been and continue to be faced and the deadline for the norms to be fully applied is the year 2024. Among the main benefits of convergence is the increase in the level of transparency of public accounts and greater effectiveness of social control over public property. In this way, the present work aimed to analyze, in the light of the capacity of Municipal Public Management, the challenges of the municipalities of Jaboatão dos Guararapes and Recife in the adherence to the International Accounting Standards Applied to the Public Sector. The study was based on a diagnosis prepared by the Court of Auditors of the State of Pernambuco with the objective of analyzing compliance with public accounting rules, in particular the level of convergence and consistency required. This diagnosis is called the Convergence and Consistency Index of the Municipalities of Pernambuco (ICCPE). Through it, it was possible to assess the level of convergence to current accounting standards, there was a survey of items in compliance with the standards established by the National Treasury Department, the central body of the accounting system in the country, in relation to the Plan of Accounts Applied to the Public Sector ( PCASP) and in the preparation of financial statements within the standard presented by the Accounting Manual Applied to the Public Sector (MCASP). Both PCASP and MCASP are fundamental references of convergence to the International Accounting Standards Applied to the Public Sector (IPSAS) in the Brazilian context and represent central elements for measuring the level of convergence. On the other hand, the level of accounting consistency was measured through items of conformity between the information provided through the electronic rendering of accounts sent by the municipalities and the data recorded in the Siconfi system, in addition to the use of items to confirm the balances of the balance sheets recorded in the electronic rendering of accounts with the amounts authorized in the Annual Budget Law.Item Controle social em tempos de pandemia da COVID-19 no município de Arcoverde-PE(2022-09-15) Britto, Edilton Avelino de Lima; Souza, Eliabe Roberto de; http://lattes.cnpq.br/2080413007192218; http://lattes.cnpq.br/0471314857150714Social control can be understood as a form of social participation in the supervision of the actions of political and social actors, in the use and use of public resources. The objective of this research was to investigate how budget actions were carried out in the municipality of Arcoverde-PE, during the covid-19 pandemic period, referring to 2021. The methodological procedures were based on the quali-quantitative approach of research, the data were of secondary order and obtained from the Transparency Portal of the Federal Government, and the data analysis was based on content analysis and frequency distribution analysis. The results revealed that arcoverdense budget actions in 2021 occurred as follows: the highest frequency of financial transactions was related to three budget actions linked to the program "Direct Money at School for Basic Education"; the main movements of financial transfers were "legal, voluntary and specific" transfers; the most favored with municipal transfers were public funds; and the highest amount transferred to the municipality had no identification of the expenditure element. It was concluded with the research that the budgetary actions carried out in the municipality of Arcoverde-PE in 2021 and arranged in the Transparency Portal of the Federal Government were aimed at meeting the needs of arcoverdense society, because they are related to municipal management programs, even to cope with the public health emergency of international importance resulting from Coronavirus; and it was perceived the existence of budgetary actions without elements of expenditure.Item Participação popular e controle social como instrumentos de gestão pública: estudo de caso em municípios da 6ª REGIÃO PATOS-PB(2020-04-30) Gomes, Escarião da Nóbrega; Pinho, Marco Aurélio Benevides de; http://lattes.cnpq.br/3768562909435522The present work aims to analyze the democratic budget of the State of Paraíba, as a tool to fulfill popular demands, based on the 6th region of the Municipality of Patos-PB, in the cycles of the year 2011 to 2018. Thus, in an attempt to to achieve such objectives, a documentary search on the topic was carried out, in a magazine, newspapers, articles and documents from the state of Paraíba, where it is up to us to discuss the results of this research, in order to answer some of the proposed gaps and objectives. Therefore, the characteristics that define ODE-PB according to its standards were presented, as well as its institutionalization and the applied methodology. The variables were consecutively analyzed, taking into account popular participation, the resources allocated to the State Democratic Budget, and making a comparison with the State Budget of Paraíba, which in turn has to be approved by the Budget Law. The (Financial Dimension) and variable channels and Methods for the dissemination of results must also be taken into account, showing the greatest transparency together with the OP Project - Participatory budget. In this context, the Administrative Dimension is inserted. Therefore, the state showed that the OD of Paraíba, was quite favorable in terms of citizen participation in issues of population involvement that claiming a better life, prioritizing basic actions such as health, education, public security, water supply and infrastructure. It is concluded that the state OD of Paraíba, has always been aimed at a better distribution of resources, especially in the 6th region Patos-PB, where it achieved its objective, scoring with performance and seriousness. Once all the claims pointed out at the regional hearings have been met.Item Orçamento público: um instrumento para o exercício do controle social(2020-05-08) Marques, Daiane Cristine Freire; Silva, Maria do Socorro Anselmo; http://lattes.cnpq.br/5191581513666083; http://lattes.cnpq.br/7166698338943119The state has constitutionally defined functions, efficiency, equity and stability. To exercise them it is necessary to respect and act according to the administrative principles, acting in an efficient and transparent manner, respecting the criteria of economy and effectiveness seeking to guarantee to society the goods and services not produced by the market. Planning, materialized by the public budget, an important management tool, and control, exercised in its various forms, whether internal control, external control or social control, are important tools for state efficiency. Thus, the objective of the study is to analyze the evolution of the public budget and whether it has served as a control instrument. For this, a bibliographic research was conducted based on a theoretical review about the subject. What has been found is that if all the actors involved do their part with commitment and responsibility, it will be possible to achieve the expected results from the services provided by the state.