METHODOLOGICAL PROPOSITION AND APPLICATION OF AN ACCOUNTABILITY MUNICIPAL INDEX

Abstract

To meet the new paradigms of public administration reform related to the Brazilian State Reformation, and in particular the new paradigm called accountability, control institutions have to design the accountability of managers beyond the formal boundaries of bureaucracy, making him/her responsible before society and establishing mechanisms to safeguard public assets against power excesses. It is no longer enough to just make sure the legality of the execution of expenditure, if this expense does not meet the public interest. In this process, only the construction of active citizenship will be able to ensure the best application of public money. Many actions are being implemented in this direction, but the advances are not yet formalized in accountability actions. This paper aims to contribute to this issue by means of methodological development of an Accountability Municipal Index and its experimental application to the municipalities of Santa Catarina, Brazil.