Courts of Accounts, Economicidade and ConcessÃes de Brazilian Rodovias to the Private Initiative. / Tribunais de Contas, Economicidade e ConcessÃes de Rodovias Brasileiras à Iniciativa Privada.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

Policies that aim to scale down state involvement, especially in the area of road infrastructure, be it institutional, regulatory or financial, cannot afford to overlook the indispensable role the public sector plays in monitoring such activities. According to the Brazilian constitution, responsibility for such monitoring (known as external technical monitoring) lies with the Public Accounts Offices. The aim of this dissertation is to find out whether audits carried out by the Public Accounts Offices adequately determine the economic feasibility of economic and financial viability studies, of procedures for tenders and the granting of concessions, and of the supervision of highway concessions awarded to private companies in Brazil, the hypothesis being that they do so. All Public Accounts Offices in Brazil were consulted. Using a research methodology designed specifically for this study, based on a review of literature, relevant legislation, public advertisements for tenders, and contracts conceding responsibility for highways to the private sector, without neglecting to study experiences from overseas, the hypothesis was verified. Finally, with the aim of contributing to improving the procedures adopted by Public Accounts Offices that already work or are to work on conceding highways to private companies, a methodology is suggested for determining the feasibility of economic and financial viability studies, of procedures for tenders and granting concessions, and of the supervision of contracts.

ASSUNTO(S)

the state reformation contas concessions accounts engenharia civil tribunais de contas courts of accounts reforma estatal highways rodovias desestatizaÃÃo concessÃes desestatizaÃÃo

ACESSO AO ARTIGO

Documentos Relacionados