Tribunais de Contas e a regulaÃÃo do transporte intermunicipal de passageiros por Ãnibus (TIPO) / Tribunais de Contas e a regulaÃÃo do transporte intermunicipal de passageiros por Ãnibus (TIPO)

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

This work deals with the interaction between the Brazilian Courts of Accounts (or Courts of Audits) and the regulation of the intercity coach transport (TIPO). This subject takes place under the broader issue of the discussion and (re)definition of the relationship between the Countries and their Societies, and the role that the former should play in the economic activities. Brazilian TIPO is characterized as a public service and each member state of the Federation is responsible for its management and regulation, but some federal rules must be obeyed. The TIPO provision has been transferred to private entrepreneurs, under long term contracts, without submission to real market contends in order to get the rights to operate the systems. Besides the lack of competitiveness, diverse other problems have been told, what has put in doubt the accomplishment of the adequate provision of the services. Before this picture, it befits looking for ways to improve the TIPO management and its regulations, and there are some institutions that might be helpful in tackling this challenge, such as the Court of Accounts. These bodies are liable for controlling public expenditures and public services delegations, through a technical activity called External Control. For this reason the following question is imposed: how the Courts of Accounts have been auditing the TIPO and how they may contribute towards a better regulation of the sector? For this purpose, it was asked every Brazilian Court of Audit, through a questionnaire, about eventual experiences developed upon the TIPO. Meanwhile, it was developed a theoretical Model that points out good regulatory practices which may be applied in audits involving the TIPO sector. The model is based upon the lessons from the Economic Regulation and from the guidelines and experiences of the International Organization of Supreme Audit Institutions â INTOSAI. After compiling all information from the audits made by the respondent Courts, it was made an adherence verification of their contents with the criteria indicated by the proposed Model, and it was evidenced that, despite few Courts have audited the TIPO systems under their jurisdiction, it was possible to extract many findings from their works, including serious structural problems. Many deliberations, constituted by recommendations and determinations, were made with the purpose of bettering the provision of the services. It was also noted that, in a general manner, and with some exceptions, it may be considered that the activities conducted by the surveyed Courts have aligned with many suggestions from the proposed Model

ASSUNTO(S)

regulaÃÃo econÃmica transportes por Ãnibus coach transport tribunais de contas court of accounts engenharia civil economic regulation

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