Comptroller General Research Articles

Control social en el cumplimiento normativo del sistema INFOBRAS en la Entidad Prestadora de Servicios de Saneamiento Tacna S.A.

El objetivo de esta investigación fue la evaluación, mediante el control social, del cumplimiento normativo del sistema INFObras en la Entidad Prestadora de Servicios de Saneamiento Tacna S.A(EPS Tacna S.A.). La investigación fue de tipo básica, con un diseño de nivel descriptivo – explicativo, ya que buscó la generación de conocimiento evaluando el nivel de cumplimiento normativo del registro de obras públicas en el sistema INFObras en la EPS Tacna S.A. durante el periodo 2013 – 2020, fortaleciendo el control y la transparencia de las obras públicas con el fin de favorecer el control social por parte de la ciudadanía. La población estuvo constituida por las 86 obras públicas registradas en el sistema INFObras y los 17 proyectos de inversión registrados en el sistema de seguimiento de la ejecución presupuestal del Ministerio de Economía y Finanzas (MEF). Se concluyó que la aplicación del control social en la evaluación de la información del sistema INFObras de la Contraloría General de la República del Perú (CGR) y del sistema de ejecución presupuestal del MEF permitió evidenciar un alto nivel de incumplimiento normativo en el registro de obras públicas del sistema INFObras, por parte de la EPS Tacna S.A.; limitando el derecho a la participación ciudadana de la población de la región Tacna, es decir, tener la posibilidad de conocer si las obras en su región se estén desarrollando dentro de los plazos establecidos, con la calidad requerida y cumpliendo su finalidad pública.

Application of Open Government Data in the Light of Information Science

The information technology has brought a paradigm that is concerned with the issue of the dissemination of data that are available in the various informational environments. It is in this context that data science brings a problem to the information science: to analyze the emerging aspects of treatment, use and reuse of data opened from the informational needs of users. This article proposes a reflection of the data and treatment paradigm that information science can do with the availability of open governmental data. The proposal sought to verify whether the municipalities that comprise the microregion of the northern coast of the state of Paraíba are making available the data to society, as preceded by the law of Access to information. The methodology used corresponds to a documental and descriptive research, with data processing performed by simple statistics through the LibreOffice CALC application. The model of indicators made available by the reports of the Comptroller General of the Union. The results show that the municipalities studied started the implantation process, but in some items still need the manager's attention, especially in terms of providing the data in real time.

Panama

Panama’s statistical system is well established by a legal framework that generally provides the necessary authority for the collection and compilation of statistics. Panama has a well-developed macroeconomic statistical system and the government recognizes the importance of good statistics for policy and investment decisions. This Report on the Observance of Standards and Codes (ROSC) is a follow-up to the Panama ROSC issued in 2006. Since 2006, Panama has acted upon a number of the recommendations of the previous ROSC, has passed and implemented new statistical legislation, created the National Statistical Institute and enhanced its statistical compilation and dissemination practices. This report assesses the current state of the statistical system and makes a number of recommendations related to future developments that will further enhance the statistical system. The legal framework assigns responsibility for the socio-economic statistics to the Comptroller General of the Republic of Panama (CG), which is subsequently delegated to the National Statistical Institute (INEC). Among other social and economic data INEC compiles and disseminates national accounts, consumer price index (CPI), government finance, and external statistics. The MEF in collaboration with INEC also compiles and disseminates fiscal statistics. Given Panama’s long history of dollarization and absence of a central bank, there is no assignment of responsibility for compiling and disseminating a complete set of monetary and financial statistics. Instead, the Superintendency of Banks of Panama (SBP) produces banking sector statistics in line with its functions. Consequently, statistical practices for some elements of the DQAF do not apply to this sector (Box 1). Opportunities exist for improving the methodological basis and source data for most datasets.

Audit Committee Quality and Best Practices of Whistleblowing: Evidence From Brazilian Companies

This study documents the first evidence of the audit committee quality on the best practices of whistleblowing channels in Brazilian companies. We developed a checklist of good practices for internal reporting channels based on the recommendations of the Brazilian Institute of Corporate Governance (IBGC) and the Comptroller General of the Union (CGU). The study sample comprised 397 companies listed on the Brazilian stock exchange (B3). We provide descriptive statistics of the total companies in the sample, approximately 67% of companies implemented whistleblowing channels. We find a positive association between audit committee quality and best practices of internal reporting channels. This finding indicates an effort of audit committees to implement a set of practices to encourage and protect the whistle-blower. We also find a positive association with firm size and audited by big four. Finally, we show that best practices of whistleblowing channels are negative associated with financial industry and the percentage of ownership attributable to the largest shareholder. These findings implies that financial firms like banks and firms with ownership concentration discourage whistle-blowers to come forward and blow the whistle. Our results have policy implications for further strengthening whistleblowing protection in an emerging country like Brazil.

PAROLE AND PROBATION AS REMEDY FOR NIGERIA’S PRISON CONGESTION PROBLEM

The Nigeria criminal justice system, particularly the penitentiary has been plaque with a lot of problems especially the issue of overcrowding and the poor living condition of inmates. Majority of the inmates are those awaiting trial, or ATP. The poor condition of the prison makes many prisoners to develop mental problems. Over the years, various reforms have been introduced by Comptroller General of prisons, but these reforms have failed to address the issue of prison congestion. Instead of the prisons to serve their fundamental purpose, which is reformation and rehabilitation of criminal offenders they have become a breeding place for hardened criminals. Many incarcerated offenders become recidivist immediately they are released from prison custody. This paper examines the problem of prison congestion in Nigeria. The Marxian class analysis is used as a theoretical framework to understand Nigeria’s prison congestion problem. Marxist theorists will contend that recidivism is prevalent among the people of lower class than the privileged and affluent class because they do not have the financial resources to secure early release on bail from prison or prosecute any criminal charges leveled against them. It recommends the adoption of community-based corrections such probation and parole as alternative to incarceration as solution to Nigeria’s prison overcrowding. KEYWORDS: Probation, parole, community corrections, prison congestion

Accountability ou Prestação de Contas, CGU ou Tribunais de Contas: o exame de diferentes visões sobre a atuação dos órgãos de controle nos municípios brasileiros.

The lack of cognitive models to explain the concept of accountability can be synthesized in the absence of a single term in the Portuguese language since Accountability is usually considered a word whose meaning is incomplete. The impact of cognitive models in the form of audit is taken is very important. Courts of Accounts were established in Brazil since Old Republic while CGU was created in 2003. In this paper, we analyze the conceptual differences between the Courts of Accounts and Federal Comptroller General regarding accountability. Despite many municipal actions receive a dual inspection, data shows a wide divergence between the results obtained by respective TCE and CGU. The performance of the latter is closer to an audit of performance, reporting on average a larger number of irregularities in the cities, whereas in the Courts of Accounts, it is usually done audit of compliance, with relatively minor findings.

FUERZAS ARMADAS Y SU CONTROL INSTITUCIONAL Y ADMINISTRATIVO

Como parte del Estado las Fuerzas Armadas deben someterse a los controles del Ejecutivo, el Congreso, el Poder Judicial y otras instituciones públicas. En este artículo analizamos cuál es el diseño institucional, el proceso y los actores responsables de su fiscalización. Argumentamos que en el caso chileno existe un débil control de responsabilidades producto de la autonomía relativa que tienen las FF.AA. a causa del diseño institucional creado antes de 1990 y modificado parcialmente desde 1990. Presentamos las herramientas conceptuales a partir de las cuales abordamos el tema; y un análisis de las instituciones que establecen el tipo de relación de fiscalización del Congreso, la Contraloría, el Poder Judicial, Contraloría General de la República y Consejo para la Transparencia.

The Disease of Corruption: Missing Funds and Health Conditions in Brazilian Municipalities

Local governments play an important role in the provision of many essential public services, such as health. Due to this importance, various researchers have investigated questions that can explain the performance of these governments in rendering such services. To contribute to this literature, here I analyze how local corruption affects health indicators. Using a random sample of Brazilian municipal governments audited by the Office of the Comptroller General between 2004 and 2010, I constructed an objective numerical indicator of corruption and applied it as an explanatory variable of health indices, employing an Input-Output-Outcome (IOO) model. For that purpose, I used an instrumental variable empirical strategy and a series of controls to assure robustness of the results, finding a causal relationship between corruption and health indicators in the three dimensions, confirming the chain reaction reported by previous studies. Besides this, the results reveal how common corruption is at the local level in Brazil, and demonstrate, among other matters, that 65.4% of the municipalities had at least one irregularity classified as corruption in the period analyzed and that most of the corruption problems were associated with procurement processes (63.4%).

The role of the audit in the prevention and detection of corruption events: Evidence of the 2016 Rio Olympic Games

Purpose: The aim of this research is to analyze the actions related to evidences of corruption practices in the light of the Public Choice Theory, from the opportunism point of view. As a focus of investigated policy, the study was focused to the Rio 2016 Olympic Games held in Brazil.Design/methodology/approach: The analyzed data were the audit reports issued by the Comptroller General of Brazil (CGU) and the news published by The Guardian and Le Monde, both from 2009 to 2016. This information passed through content analysis and the software was the Nvivo.Findings: Regarding the audit reports, from 41 units, 17 presented inconsistencies about the bidding process or execution after such procedure, and in some cases concomitantly, that indicates corruption practices. Changing to the news, 34 from a sample of 38 units were analyzed.Research limitations/implications: Notes related to non-opening of contracting processes, exemptions from bidding, use of invitation letter in an inappropriate manner, lack of competition among companies in the market, subcontracting of companies by contracted ones, which disqualified the bidding process, favoritism among other irregularities pointed out for possible corruption practices.Originality/value: These documents presented actions related to bribes, illegalities in bidding processes and investigations related to politics in Brazil, corroborating the Public Choice Theory regarding opportunistic practices of managers in the primacy for one policy over others.

Transparência nos Municípios Brasileiros: uma análise do fator desenvolvimento

This article aims to analyze the municipal transparency index, looking at whether the development of the municipality has any impact on its degree of transparency. The analysis is based on data from the second edition of the Brazil Transparent Scale Program - EBT, developed by the Comptroller General of the Union - CGU and data from the Atlas of Human Development in Brazil. It is hypothesized that the more developed the municipality, the greater its degree of transparency. For the analysis, two models were used: the negative binomial and the GAMA transformation. In both analyzes, it was found that the indicators of social development, average per capita income and HDI significantly impact the degree of transparency of the Municipality. Regarding the GINI Index variable, the test showed that an increase of one unit of this variable causes a 3.5% decrease in the Municipal Transparency Index. The variable illiteracy rate, among people aged eighteen or older, behaved statistically insignificantly in the impact of the municipal transparency index.

Modelo de Mensuração de Bens Imóveis no Setor Público Brasileiro: estudo de caso sobre o custo de reposição depreciado conforme os padrões internacionais

O reconhecimento contábil dos imóveis dos entes públicos, de acordo com o processo de convergência aos padrões internacionais de contabilidade, é obrigatório para os estados e Distrito Federal a partir do exercício de 2019, de acordo com anexo da Portaria STN (Secretaria do Tesouro Nacional) 548/2015. Este fato é um desafio para os gestores públicos, sendo que um dos aspectos relevantes é a necessidade da reavaliação dos imóveis dos entes públicos. É objetivo desta pesquisa analisar a metodologia de mensuração desenvolvida pela Controladoria Geral do Estado (CGE) e aplicada ao Ambulatório Médico de Especialidades (AME). A pesquisa utiliza o método do estudo de caso, sendo de caráter exploratória e descritiva. Além das informações documentais, também foi realizada entrevista qualitativa aplicada a dois participantes da equipe do projeto: o engenheiro chefe e o gerente da frente contábil. Ao final, é demonstrada a metodologia desenvolvida pela CGE para mensuração do AME, sendo representada por meio de um fluxograma do macroprocesso que pode ser aplicado a outros AMEs situados em regiões urbanas.

Factores de riesgo de malversación de fondos financieros en la Federación Peruana de Fútbol: 2015-2018

El presente trabajo de investigación, expuesto en el “IV Congreso Latinoamericano de Estudiantes de Contaduría y Administración - CONTAD 2019”, está referido a la Federación Peruana de Fútbol (FPF) entre los años 2015 a 2018 en Lima, Perú, para dar a conocer el despilfarro de dinero que se cometió en este tiempo e identificar y numerar los hechos que sustentan las irregularidades causadas por la corrupción en esta entidad. Los objetivos son: determinar los factores de riesgo de malversación de fondos y sus principales efectos dentro de la Federación Peruana de Fútbol en el periodo 2015-2018, corroborar en qué medida la deficiente administración de los dirigentes de la Federación Peruana de Fútbol afectó a la entidad y conocer los factores exógenos que perjudicaron la mencionada Federación. El diseño de la investigación es no experimental y de tipo transversal y descriptivo. Se hace uso de fuentes primarias como encuestas y entrevistas a representantes de la Controlaría General de la República del Perú y fuentes adicionales como es el Informe de Auditoría de Cumplimiento n.° 03-2017-2-0217 “A los procesos de contrataciones” y Auditoría n.° 08-2016-2-0217 “Al otorgamiento y utilización de recursos públicos a las federaciones deportivas nacionales”, entre otros. Se concluye que la malversación de fondos afectó la buena marcha de la administración desde el punto de vista económico-financiero. Cabe destacar que debido a los últimos acontecimientos esta investigación es pionera en evidenciar los problemas de esta institución.

Gestão universitária: políticas comparadas de monitoramento do programa bolsa permanência em universidades federais brasileiras

This paper discusses the need to create monitoring and evaluation mechanisms for the National Student Assistance Program (PNAES) in Brazilian federal universities. Specifically, the objective is to investigate the monitoring and evaluation instruments of the Permanence Scholarship Program, implemented in five federal universities, namely: UFAC, UFPR, UFS, UFU and UFV. The selection made is based on the analysis of data obtained in audits of the Comptroller General of the Union (CGU), through the Management Results Evaluation Report No. 201601866 / CGU; which point out the presence of such instruments only in these universities. In the present study, the qualitative and survey methodologies are adopted as mechanisms to obtain data and information from a particular group. From this analysis, it was possible to observe, among other aspects, that the researched universities develop the policy of monitoring Student Assistance actions, in order not only to comply with item II, article 5, of Decree No. 7.234 / 2010, which provides for the execution of program monitoring and evaluation; but also to obtain information during the process, with a view to enabling possible local policy adjustments, immediately.

Ethé atribuídos ao órgão de controle da transparência no Brasil

A ruptura política oficializada no Brasil, em março de 2016, com a volta da direita ao poder, via abertura de processo de impeachment, seguida por imediatas mudanças no nome e no status do órgão responsável por fomentar políticas de transparência, acesso à informação e controle social no Brasil é o marco sócio histórico da análise comparativa diacrônica que este artigo se propõe a apresentar. A partir da comparação entre os ethé atribuídos, em 2015, à Controladoria Geral da União (CGU) e, em 2016, ao Ministério da Transparência, Fiscalização e Controle (MTFC), em 38 notícias publicadas no site do órgão, objetiva-se identificar alinhamento discursivo com os modelos de democracia participativa e liberal. Para a realização deste estudo, tem-se como referenciais teóricos as noções de ethos propostas por Maingueneau (2013) e Amossy (2013) combinadas com a perspectiva bakhtiniana (2004) sobre ideologia e os aportes teóricos sobre democracia (BOBBIO, 2000; LUBENAW, 2010, BENHABIB, 1992). O ethos atribuído com maior recorrência em 2016 foi o de eficiência. Já em 2015, os ethé mais frequentemente atribuídos são os de liderança democrática e articulador social.

Fiscal findings and processes of fiscal responsibility in Colombia 2012-2017

The fiscal control exercised by the territorial comptrollers, the Comptroller General of the Republic and the General Audit of the Republic constitutes an effective mechanism, to fight corruption and the bleeding of public resources in Colombia. An empirical study of the accounts rendered to the General Audit of the Republic - AGR, between 2012 and 2017, by the comptrollers of the country, allowed us to conclude that the audit findings are a valuable instrument that, together with the process of liability fiscal processes that derive from them, avoid the loss of public resources, the effective recovery of the property damage caused to the treasury, and the sanction to the public officials that caused them that, as will be seen, can be framed in the concept of criminality. DOI: http://dx.doi.org/10.21017/Rev.Repub.2019.v27.a74

Análisis de la implementación de las normas internacionales de contabilidad para el sector público: enfocado al estudio de Bienes de uso de una entidad piloto

En las últimas décadas, en distintos países se han producido reformas significativas en el sector público, siendo la principal innovación la convergencia de la contabilidad gubernamental hacia las Normas Internacionales de Contabilidad para el Sector Público (NICSP). Estas normas reflejan la esencia económica de las operaciones del negocio, presentando una imagen fiel de la situación financiera de una entidad de una manera estándar. Esta investigación se llevó a cabo con una metodología cualitativa, con un alcance comprehensivo respecto a casos, con el fin de conocer la contabilización en base a NICSP de los seres vivos correspondientes a los animales del zoológico que están en exhibición, agregando el efecto que tuvo la identificación de los bienes de uso de la entidad, conociendo las debilidades, fortalezas, tareas y procedimientos que se presentaron en este proceso. Para cumplir con los objetivos expuestos se realizarán entrevistas al área de Contabilidad del Servicio Público, al igual que a expertos en el tema con estudios en NICSP, y en Biología. Finalmente, se ha visto que el organismo en estudio ha llevado las etapas del plan de convergencia mediante la capacitación al personal y consultas a la Contraloría General de la República.

Barreras para una atención eficaz en los hospitales de referencia del Ministerio de Salud del Perú: atendiendo pacientes en el siglo XXI con recursos del siglo XX

The reference hospitals of the Peruvian Ministry of Health serve patients with complex pathologies. Quality care involves not only good treatment, warmth and humanism in care, but also material resources and real capacity to solve problems. Unfortunately, the reality of the hospitals of the Peruvian Ministry of Health is far from the recommended quality standards, with notable deficiencies in their problem-solving capacity due to the lack of diagnostic aid methods, lack of equipment, and flaws in the acquisition of medications and supplies. It is inadmissible for a referential level hospital not to have imaging studies such as magnetic resonance, nuclear medicine, angiography, immunohistochemistry, molecular biology and genetic studies, among others. This article presents some of the problems encountered in daily practice from the perspective of the author as a healthcare provider and reviews the findings of the quality of care evaluation conducted by the Comptroller General of the Republic in 2018 in reference hospitals. Some immediate measures of action are proposed, emphasizing the need to immediately address the lack of infrastructure and resolution capacity for diagnosis and treatment, as well as to promote public tenders for hospital managers that would allow a transparent and meritocratic exercise not subject to political vagaries.

Evidências de Informações Off Balance no Balanço Geral da União

Este estudo tem como objetivo identificar evidências de informações off balance no Balanço Geral da União (BGU). Para alcançar tal propósito, foram delimitados os conhecimentos acerca das demonstrações contábeis como núcleo da informação contábil, percorridos os passos observados para elaboração e apreciação do BGU pelas instituições do Governo Federal brasileiro e caracterizado o que é informação off balance. Do ponto de vista metodológico, foi aplicada a técnica da análise documental, tendo como base o Capítulo 5 do Relatório e o Parecer Prévio sobre as Contas do Governo da República, elaborado pelo Tribunal de Contas da União (TCU), relativo ao período de 2013 a 2015, dividindo o roteiro didático em três etapas: leitura flutuante, na etapa da pré-análise; desmembramento do texto por ano e por grupos de contas, na etapa da exploração do material; e apresentação de resultados, com destaque para as informações fornecidas pelas análises, na etapa final. Também foram utilizados os relatórios de Prestação de Contas do Presidente da República, elaborados pela Controladoria-Geral da União (CGU), relativos ao período de 2013 a 2015, para observar os impactos dessas informações no BGU. Os achados do estudo mostram que as informações off balance resultaram em perdas da confiabilidade e fidedignidade das informações analisadas, implicando o montante não registrado de quase R$ 1,9 trilhão em 2013, R$ 37,5 bilhões em 2014 e R$ 23,88 bilhões em 2015.

An Estimation of Comptroller and Auditor General of India as Supreme Audit Authority of India

The government of every nation has a moral mandate to undertake all types of activities for which finance is essential. The government has to follow prudent financial management practices. The Government of India follows the entire gamut of financial management activities, having three broad facets namely budgeting, accounting and auditing, during a financial year. Audit plays a pivotal role in the financial management system. There is an extensive audit machinery at the top of which is the institution of the Comptroller and Auditor General in India, a British legacy, having constitutional status. He is the supreme audit authority of the country. As an officer of the Constitution his role is that of a watchdog. His intensive audit has brought to the fore a number of financial irregularities. Through his audit reports he is definitely contributing to improving the state of financial management in the country but several issues remain mostly unaddressed which act as challenges before a truly earnest audit.

Twitter: El derecho a no ser bloqueado por los órganos de la Administración (Comentario sobre el Dictamen Nº 18.671-2019 de la Contraloría General de la República)

El presente trabajo analiza el reciente Dictamen No 18.671-2019 de la Contraloria General de la Republica que dispuso que los organos de la Administracion en sus cuentas institucionales de Twitter no pueden bloquear a usuarios de esta red social.