Parcerias do poder público: as possibilidades de racionalização do processo de prestação de contas dos ajustes firmados pelo estado de Minas Gerais à luz das normas federais e estaduais aprovadas a partir da promulgação da Lei nº 13.019/2014

Abstract

A historical problem in the partnerships established by the State with other public entities or third-sector organizations is the accumulation of financial accountability reports from beneficiary institutions pending review by the agency or entity responsible for allocating resources. In the state of Minas Gerais, this issue has been highlighted by both the State Court of Auditors and the State Comptroller General, which, in 2021, identified 191,498 instruments pending completion, totaling approximately R$ 14.5 billion in public funds without proof of proper application. These partnerships formed by the Public Administration can take various forms, such as “convênios”, “termos de colaboração”, and “termos de compromisso”. Through an analysis of the content of the main federal and state legislation, following the enactment of Law No. 13,019 of 2014, this study aimed to assess whether the initiatives of the Brazilian legislator to streamline the accountability process for these partnerships could effectively reduce the backlog of agreements and similar instruments pending approval. Although measures such as the waiver of the mandatory preparation and analysis of the financial execution report may be beneficial in this regard, it was found that the management and control of agreements on an electronic platform, combined with the automation of procedures and the use of information technology tools, such as artificial intelligence, constitute the most assertive path to solving the problem.