ISCALIZAÇÃO E MONITORAMENTO DOS RECURSOS DA UNIÃO TRANSFERIDOS PARA INFRAESTRUTURA URBANA DA CIDADE DE IMPERATRIZ-MA.

Abstract

This dissertation addresses the theme "monitoring of public funds transferred and applied in the urban infrastructure of the city of Imperatriz-MA", and aims to analyze the system of supervision and monitoring of public resources, transferred voluntarily by the municipalities and the Union of Empress in particular. The work seeks to show the necessity of the use of technological instruments to bring clarity and transparency in the management and administration of public funds and prevent corruption and inefficient and irresponsible management. To this end, bibliographic and documentary searches were carried out, as well as field research in the Ministry of planning, development and management and the Municipal Administration of Empress-MA, to understand the system of monitoring and surveillance and the functioning of the financial transfer policy. With the analysis of the electronic monitoring systems (SICONV, THEN SIMEC, portals of transparency), non-compliance with the principle of transparency, as well as, no regionalization of projects already contracted resources loss, miscommunication, length response and solution of disputes, delay in release of funds, causing delays, abandonment, high running costs, which undertake surveillance and monitoring Therefore the data provided does not correspond to reality and to the percentage of execution of works. In this perspective, without a civic culture of social control, without the adoption of a truly transparent system, without a process of monitoring and surveillance to be implemented and implemented by all Federation entities, efforts and overspending of public agencies fiscalizatórios will be absolutely useless, given this huge universe of public funds transfer, could still prevent the misuse of public resources.