Limites e possibilidades de melhorias da gestão pública: um estudo comparativo sobre a natureza jurídica de fundações públicas municipais

Abstract

This paper analyzes the legal nature of the Municipal Public Foundations, also known as municipalities under special regime, analyzing under the perspective of the 1988 Constitution, the infraconstitutional legislation and from a local perspective. It addresses, in particular, the consolidation of public accounts within the framework of the Municipal Universities. The current linkage of the accounts of these institutions with those of their municipalities creates serious technical and institutional problems. In this way, the consolidated consolidation of public accounts, in addition to preventing university autonomy in the management of resources derived from tuition fees, used and applied to investments in courses, programs and staff, reduces their investment capacity, as well as the one of the counties. This study presents comparative tables between the structure and functioning of the University of Gurupi (UNIRG) and four other institutions of a similar legal nature. Explain the various facets of these Teaching Institutions: University Centers or Universities, in order to demonstrate the feasibility of a new model of public financial and budgetary management and administrative management for the UnirG Foundation, consistent with the independence and institutional autonomy Federal Constitution, aiming to present legal and institutional parameters that make possible the application of this new management, without changing its legal nature. It was demonstrated that the University of Taubaté, among the four analyzed, is the one that has been going since 2001 with budgetary autonomy defined by the TCE / SP. The process of untying began with a consultation with the Attorney General's Office and culminated in a subjective decision, arising from the interpretation of the laws by said court. This shows that, since this is a sui generis situation, the law must focus on ensuring the coherence of the system with the harmonious interpretation of constitutional principles and the rules of financial law and fiscal (social) responsibility, so that the budgetary linkage of the university and municipality is possible, legal and brings benefits to both, without implying some responsibility to managers.