Presence of Potential Contingency of the Government in the Attitudes Adopted by UG’s Managers

ABSTRACT

The objective of this research was to assess of the contingency reflexes of Brazilian Central Government on the management of the Management Units - MU. The representation model assumed that the reflexes take place under the form of shortcuts adopted by managers in order to make budget execution feasible. This is a descriptive research of a qualitative nature, which was performed by gathering, handling, and interpreting data from court proceedings in the Federal Audit Court - TCU on the annual account audits of the UGs in Direct Government Bodies, Autonomous Institutions, and Foundations located in the State of São Paulo. Data analysis was based on a content analyzing procedure that involved selecting documents, listing assumptions and measuring indicators, as well as employing the Chi-square test for a statistical assessment of the research assumptions. The results have shown that there is a variety of creative actions and that it is possible to identify them according to the management area, there is also a diversified incidence of such creative actions among management areas, affecting indiscriminately the following areas: budgeting, finance, assets and property, personnel, provision of goods and services, and operations.

Key words:
Public finance; Action of rendering of accounts; Fiscal responsibility; Budget; Executions (Law); Tribunal de Contas da União