THE AUDITS OF THE CGU AND THE BIDDING TRANSPARENCY OF THE PAULIST MUNICIPALITIES

被引：0

作者：

de Carvalho Casalecchi, Alessandro Ribeiro ^{[1
]}

de Oliveira, Euripedes Magalhaes ^{[2
]}

机构：

[1] Univ Sao Paulo, Teoria Econ IPE, Sao Paulo, Brazil

[2] EAESP, FGV, Sao Paulo, Brazil

来源：

CADERNOS GESTAO PUBLICA E CIDADANIA | 2010年 / 15卷 / 56期

关键词：

Accountability; public bidding process; transparency; Controladoria Geral da Uniao; local government;

D O I：

暂无

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This paper proposes a methodology to analyze the relationship between the transparency of public bidding procedures used by municipalities and the irregularities found in these municipalities in the reports of the Controladoria Geral da Uniao (CGU). To this purpose, it focuses on local allocation of federal public resources in health and education. Descriptive statistics were used as a first evaluation criterion of the relation between transparency and irregularities found by the CGU. Initial results showed that the relationship is ambiguous, calling for further studies on it. The main objective of this study was to propose a methodology to analyze the relationship between transparency and quality of public spending, opening the possibility of new discussions in the study of local governments, and not to produce robust and final conclusions on this theme.

引用

页码：49 / 62

页数：14