Os reflexos do contingenciamento orçamentário e financeiro da União sobre a gestão dos administradores : um estudo exploratório a partir dos julgamentos do Tribunal de Contas da União dos exercícios de 2001 a 2006

Abstract

This research studies the reflexes of Brazilian central government sequestration fiscal rule over management of public administrators. This is a documental research, of an exploratory field, and qualitative approach. The Brazilian Court of Audit - TCU judgments over annual rendering of accounts submitted by Management Units - UG served as secondary resource. The time range covered the period from 2001 to 2006. The population of interest was limited to the 119 UG of the Direct, Autarchic and Foundational Administration, placed at São Paulo State. The selection of the research resource determined the option for the content analysis technique, in its categorical model, processed over the decisions enclosed in each sentence. The identification numbers of the rendering of accounts were raised by means of the jurisprudence consult tool available on the TCU's web page. The access to the electronic register of the document allowed the collection of associated ruling act. The model proposed to represent the reflexes assumes that they take place under the form of impacts and under the form of shortcuts adopted by managers. The question was to check whether it is possible to recognize categories of impacts or shortcuts on TCU's decisions, subject to be associated with the sequestration's possible presence. From this recognition on, the research evaluates the variations on these categories occurrences according to a management area corresponding classification, the UG's branch of sphere and the superior organ of subordination. The TCU incapacity to impose the compliance of its decisions is explored by the recurrences observation of one same category over the same UG throughout the time range of the research. The research adopts a deductive-hypothetic approach. The question of research was separated into a set of investigative questions. A null hypothesis was linked to each investigative question. The categories variables and attributes of interest within each hypothesis, as well as the suitable measurement indexes and indicators, were declared. The Chi-square nonparametric goodness-of-fit test was applied over the hypothesis. The results revealed that the impacts do not shine through the TCU's decisions. The shortcuts taken by managers related to the sequestration's possible presence were recognized. There is a variation of these shortcuts incidence among management areas, and it confirms the literature critics. The incidence of these shortcuts is the same among Executive and Judiciary branches, but is lower for Public Ministry. TCU's delay on judgment of rendering of accounts and the profile of UG placed in São Paulo State established barriers to the application of some of the tests. The predominance of accounts judged regular evidences a contradiction with literature's diagnostic. The results and limitations imposed to this research suggest new approaches and deeper analysis for future researches.