External control in public finance management

Authors

  • Fabiano Martin Tiossi UNIMEP/FAMA/FUNEC - Brasil
  • Fernanda Alves Cezane UNIFUNEC
  • Patricia Cardoso Medeiros de Castro UNIFUNEC/UEMS

Keywords:

External control, Public finances, Court of auditors

Abstract

This study addresses the importance of external control in public finance management. In Brazil, the ownership of external control is constitutionally assigned to the legislature with the assistance of the Audit Courts. In this sense, the general objective of this article was to present how the process of oversight of external control bodies in public administration is developed and their role as a regulator of public spending. To comply with this proposal, a bibliographic and documentary research was conducted in processes exposed on the website of the Court of Auditors of the State of São Paulo, which were analyzed and confronted with current legislation. In addition, the role of external control according to the Federal Constitution of 1988 was described, besides the evolution of the Brazilian Public Administration, since it was from the practices directed to the Managerial Public Administration that the control process became more rigorous, due to the effective performance of external control agencies

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Author Biography

Fabiano Martin Tiossi, UNIMEP/FAMA/FUNEC - Brasil

Postdoctoral (ongoing) in Management and Economics at the University of Beira Interior - Covilhã/Portugal. PhD in Production Engineering from the Methodist University of Piracicaba/SP. Master in Business Administration from the Methodist University of Piracicaba/SP (2007). Executive MBA from INPG São José do Rio Preto - SP (2004). Specialist in Financial Administration and Controllership from INPG São José do Rio Preto-SP (2003). Accountant and Administrator. Professor and Coordinator of undergraduate and graduate courses. Advisor for scientific work at Instituto Pecege ESALQ/USP. Editor of the Revista Funec Científica - Administration. Member of the Evaluation Commission (UNIFUNEC and FIPAR), of the Structuring Teaching Nucleus (NDE) of the Administration Course (UNIFUNEC) and Accounting Sciences (FAMA) and of the Research Ethics Committee (UNIFUNEC). Coordinator of the UNIFUNEC Internationalization Program. President of the FAMA College Evaluation Commission.

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Published

2020-06-16

How to Cite

Tiossi, F. M., Alves Cezane, F., & Cardoso Medeiros de Castro, P. (2020). External control in public finance management. Brazilian Journal of Production Engineering, 6(2), 24–39. Retrieved from https://periodicos.ufes.br/bjpe/article/view/30095

Issue

Vol. 6 No. 2 (2020): Edição Especial "Gestão Pública" (Julho)

Section

PUBLIC MANAGEMENT

License

Copyright (c) 2020 Brazilian Journal of Production Engineering - BJPE

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