Otimização do processo do repasse aos municípios e ao Distrito Federal – DF, oriundo da Lei 13.240, de 30 de dezembro de 2015

Abstract

Public services imported a range of performance management techniques and instruments to increase the efficiency and quality of processes and services and the transparency of results, including rational planning, target setting and budget control, lean management and performance measurement. Law No. 13,240/15, which deals with the administration, disposal, transfer of property management from the Union and its use for the constitution of funds. Most public sector organizations are facing increasing scrutiny amid calls for greater accountability, monitoring and control. Thus, the objective of this dissertation is to analyze the failures of the transfer process, in the last 5 (five) years, as well as to quantify the amounts not transferred to the states. The first stage of the research consisted of a literature review. Content analysis was developed in three phases: first, a previous analysis was carried out; subsequently, the choice of documents and information obtained from the databases of the Secretariat for Heritage of the Union (SPU) was made and, finally, the material was explored with the proper interpretation of the data and discussion among the authors. The results show, as the main failures, the discontinuity of the municipalities' administrations in the disclosure of information from the Plants of Generic Values – PVG to the Regional Superintendencies of the Union's Patrimony Secretariat until 06/30 of each year; in the cataloging and sent the PVG data to the Regional Superintendencies to the General Coordinator of Heritage Assessment and Accounting – CGCAV/SPU/ME. It was found that some Regional Superintendencies either sent wrongly the list of municipalities with rights or sent updates of the PVG from previous years; sending of data (CNPJ and Current Accounts) incomplete or with divergences by Banco do Brasil; in the process in the General Coordination of Collection in the Preparation of Municipalities with Rights to Transfer; in the process in the General Coordination of Collection of Payment in the Integrated Administration System - SIAFI. It is concluded that, in addition to introducing an important improvement in the process of monitoring heritage revenues, the tool allowed us to estimate the amounts to be transferred to the Municipalities as established in art. 27 of Law No. 13,240/2015, which amended Decree-Law No. 2,398 of 12/21/1987 with the inclusion of art. 6-B.