Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Macêdo, João Paulo Lândin
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| Orientador(a): |
Valle, Vanice Regina Lírio do
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| Banca de defesa: |
Valle, Vanice Regina Lírio do,
Motta, Fabrício Macedo,
Willeman, Marianna Montebello |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Federal de Goiás
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| Programa de Pós-Graduação: |
Programa de Pós-graduação em Direito e Políticas Públicas (FD)
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| Departamento: |
Faculdade de Direito - FD (RMG)
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
http://repositorio.bc.ufg.br/tede/handle/tede/13371
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Resumo: |
The object of the research presently designed comprises the investigation regarding the alerts issued by the Court of Auditors based on article 59, §1, of Complementary Law n. 101/2000 (Fiscal Responsibility Law), in light of the institutional practice of control over public management carried out by the TCE-TO (Court of Auditors of the State of Tocantins). The general objective is to categorize the institute under theoreticalconceptual bases and diagnose its incidence in the dynamics of the external control process, especially in view of the institutional reconfiguration of the Courts of Auditors since the Constitution of 1988 and, more recently, the effects aroused by the public calamity resulting from Covid-19. From the perspective of methodological options, a primary theoretical research is undertaken to organize previous knowledge about alerts in the dynamics of the Public Administration’s accounts control. So that, through the objective examination of the legal-normative framework and the review of specialized literature, it is possible to demarcate the conceptual contours and the legal nature of the institute, as well as to understand its functionality in the context of the controlling activity. Nevertheless, the objective of understanding the use of alerts goes beyond the verification of the real conditions of employment of the tool in the operationalization of control, which demands an empirical cut, being structured from the mobilization of documentary data, collected from primary sources, about the alerts issued by the Tocantins Court of Auditors between 2019 and 2022. By combining statistical survey with a qualitative documentary research strategy, it will be possible to examine the informing logic of issuing alerts, the conformity of their scope to the legal nature that emerges from their normative framework conferred by the Fiscal Responsibility Law, as well as to discern their integration within the assessment of government accounts |
