transparency in government expenditure doris coutinho

8/13/2019 Transparency in Government Expenditure Doris Coutinho

1/23

Transparency in government expenditure:

a system implementing andpromoting development

with social responsibilityand results.

Doris de Miranda CoutinhoCouncillor, member of the Audit Court of the Tocantins State-Brazil

Post-graduate in Political StrategyPostgraduate in Governmental Management with a focus on control

Doctorate in Constitutional Law

Audit Court of Tocantins State


2/23

Population: 1.383.445inhabitants.

Area: 277.621 km2

Municipalities: 139

Population: 190.755.799

inhabitants.Area: 8.514.876 km2

States: 26Federal District: 1Municipalities: 5564

Federal Distric t- Braslia

Accounting System

Tocantins


3/23

GOVERNMENTAL CONTROLSYSTEM IN BRAZIL

Audit Court

of the Union(TCU)

Audit Court

of the States(26 TCE)

Each Court of State has 7

members

Internal Control External ControlLegislative Branch

Within the

Administration

Accounting System


4/23

Brazilian Laws applied inPublic Administracion

- The Law on Budget and Finance Law n4320/64

- The Fiscal Responsibility Law LC n 101/2000

- The Bidding and Contracts LawLaw n 8666/1997.

Accounting System


5/23

2007

First steps

- Multidisciplinary team

- Thematic meetings

- Unified Plan of Accounts

- Certification / Signature digital

Accounting System


6/23

2007

Governmental Control System

-First (SICAP) Module Accounting System

-Objective: - To standardize accountingprocedures

- To increase the transparency

- Security and speed of information

Accounting System


7/23

2007

Advantages of Accounting Module

- Economic: issuing documents withoutdisplacing to the seat of the Court

- Control: - Automatic calculation of expendituresby category;

- Detection of inconsistencies in theaccounting records

Accounting System


8/23

2008

Complementary stage

- The development of Module Registration ofResponsible for Management Units (CARDUN)

- Database of the list of government authorities

- Objective: control and security of digitalsignatures

Accounting System


9/23

2008/2009 1st Stage

Development of Accounting System

- 6 bimonthly consignments

- Formatting for management reports

Accounting System


10/23

The cost if it were contractedcompany of systems development

U$ 100,000

U$ 650,000

The cost of development of the system

and its implementation

Accounting System


11/23

- Adding the seventh and eighth consignments

- Objective: Closure of the annual accounts

- Format: PDF e XML

Accounting System

End of 2009 2nd Stage

Improvement of accounting system


12/23

2009 to 2011

Analysis and Judgment ofPublic (Government) Accounts by the Court

- 2009: Printing the system information

- 2010: Automatic analysis report

- 2011: Completely automated and integratedto the system of electronic processes of the

Court

Accounting System


13/23

Pratical

results ofthe System

Decrease indefaults

Costreduction

Issued of thelegal certificates

at the entitys

place

Efficacy

Agility

Accounting System

Managementtool


14/23

Evolution of the Integrated Control

and auditing system

Citizen Web Portal

Module of personal acts

Module of Bidding and Public Works

Conclusive Analysis of Internal Control

Module of Accounting and Registration of

responsible

Integrated System


15/23

Citizen

WebPortal

Decrease inirregularities

Social

Control

Higher qualityin public

expenditures

Media

Transparency

Accounting System

ComplaintIrregularities


16/23


17/23

Accounting System

Saved up to U$100million

Saved

455,000 kg of paper andPreserved

8,325 trees

If the system (SICAP) wereapplied in all 5564 Brazilianmunicipalities within five years, it

would have:


18/23

System in 2013

- New Plan of Accounts

- Plan adapted to the National Plan of

Accounts applied to the Public Sector (PCASP)

- Convergence with international standards

- IPSAS translated

Accounting System


19/23

System in 2013The current Plan of Accounts adopts:

Segregation of the budget information from thepatrimonial;

Registration of the equity variations in accordancewith the accrual basis;

Registration of the specifics equity procedures;

Elaboration of fiscal statistics based on worldstandards set by the International Monetary Fund -IMF - based on manual GFSM 2001

(Governnment Finance Statistics Manual 2001)

Accounting System


20/23

Advantages of the system for the control of

public accounts

Agility in the process of analysis andjudgment of accountability

Drastic reduction in defaults

Zero cost for drawing up the municipal

accountability

Accounting System


21/23


22/23

BENEFITS OF THE SYSTEM SICAP

Control

Cost Reduction

Management

Sustainability

Convergence to international standards Consolidation of public accounts

Accounting System


23/23

Thank you!

Doris de Miranda Coutinho

Audit Court of Tocantins State - Brazil

E-mail: [email protected]

transparency in government expenditure doris coutinho

Documents