Aplicação de recursos federais pelos estados e municípios e a prestação de contas de convênios

Abstract

Establishes the art. 1 of the Constitution of the Federative Republic of Brazil in 1988 as one of the cornerstones of the Brazilian citizenship, which includes among its attributes Insite, the right to review of administrative acts performed by public managers. It has been the mapping and analysis of the key attributes of the current model of functioning of the Court of Audit, brings the ideas of the characteristics of The Control of Public Administration, where such attributes are classified into different dimensions. With respect to the activities of review by the Court of Accounts, audits and inspections are procedures used to seek information directly in the places where they are produced or stored by public managers and through them, represented by their technical staff, the Court will to the offices of the Administration to collect data management control. Are considered to be the decentrazations voluntary transfers of resources to agencies and entities of any level of government of private institutions, seeking to carry out actions whose jurisdiction is the state or have been delegated to charge to the State, and can be performed through an agreement contract, transfer and termination of partnership. There is a need for an adequate control over the expenditures made by the State through voluntary transfers, especially those carried out through agreements of the instrument, which will be treated in this work.