Technology to support control

When it comes to managing public resources, an effective and robust information system must be the basis for maintaining accounting and administrative records, in order to ensure oversight and transparency of public assets.

However, this is not the reality of many subnational public entities today, as was the case with the Federation in the past.

The knowledge of any business depends on the information that is made up of data. Data can be considered as an element of information, which, in isolation, does not have a related meaning, but when processed together, it generates information.

From this information, with reasoning, structuring and analysis, knowledge about business can be generated, whether in the public or private sector, or both.

Knowledge about the use of public resources depends heavily on government actions to the extent that the government provides active transparency, whether it is institutional – for oversight bodies – or for society at large (social control).

It must be borne in mind that the control of public assets is exercised through accounting records, especially public accounting, whether they are budgetary, financial, inheritance or simply control records.

The entry of accounting data must correspond to specific procedures that are processed according to the logic of the chart of accounts applicable to the public sector.

Finally, information is generated and substantiated through financial statements, providing analysis and knowledge for the public sector budget and financial management.

Accounting registration process

Many countries have sought their model, the Integrated System of Financial Management of the Federal Government (Siafi), which is an innovative system in Brazilian public administration that provides knowledge of the public finances of the federal government.

Siyafi began operating in 1987, following the establishment of the National Treasury Secretariat (STN), which is the main instrument used to record, monitor and control the federal government’s budget, financial execution and assets.

Before Sayafi could begin his work, the Federal Government faced the facts, as described below:

-Andthe use of rudimentary and inappropriate methods of work, in which, in most cases, control over budget and financial availability was exercised over manual records;

– the lack of management information at all levels of public administration and the use of accounting as a mere instrument for official records;

Delays in accounting bookkeeping for at least 45 days between the end of the month and the budget survey, financial statements and equity, which makes it impossible to use the information for administrative purposes;

-meLack of effective mechanisms that can avoid diversion of public resources and allow the assignment of responsibilities to bad managers;

Having approximately 12,000 bank accounts and records, on average, 33,000 documents per day [O Decreto 93.872/1986 dispõe sobre a unificação dos recursos de caixa do Tesouro Nacional – Conta Única do Tesouro Nacional].

Data is entered into Siafi by a duly authorized general agent, who uses various available documents and schedules, such as commitment note, credit note, issue note, bank order, schedule of events.

This data is organized into a database that provides management information control and extraction. Data is extracted and analyzed from all agencies and entities using Ciafi through Business Intelligence (BI) developed by the Federal Data Processing Service (Serpro), based on MicroStrategy’s platform, called Administrative Treasury.

SiafiXDatabase flow / treasure management / information / knowledge

The use of Siafi offers a series of advantages as shown below:

  • Accounting: the manager acquires the speed, quality and accuracy of information in his work;
  • Finance: simplification of financial programming, optimal use of the resources of the national treasury, through the consolidation of monetary resources in the single account;
  • Budget: Budget execution began on time and transparently, fully integrated with financial and financial execution;
  • A clear view of how many managers and which ones are implementing the budget: there are more than 4,000 registered managers who carry out their expenses through the “internet” system;
  • Audit: ease of detecting irregularities with public money;
  • Transparency: Full details of public spending use are available in the reports published by STN.

National legislation requires the publication of public financial information, such as Supplementary Law 101/2000 (Financial Responsibility Act – LRF), as amended by Supplementary Laws 131/2009 and 156/2016, when it states:

art. 48 from LRF

They are tools for financial management transparency, which will be widely disseminated, including electronic means of public access: plans, budgets, budget directive laws; Provide relevant accounts and prior opinion; Budget Execution Summary Report and Public Finance Management Report; and simplified versions of these documents.

art. 48, paragraph 2 of the LRF

The Federation, the States, the Federal District and the Counties shall make available their accounting, budget and financial information and data in accordance with the pace, formula and order established by the Central Accounting Body of the Union, which shall be disclosed in an electronic medium with wide access.

Law No. 12.527/2011 – Law on Access to Information – states that it is the duty of public bodies and entities to promote, regardless of requirements, disclosure in an accessible place, within the scope of their competence, information of collective or public interest. for them. production or contract.

At the federal level, to a large extent, public transparency requirements are met by information contained in Siafi from transforming data into information made available in public advisory committees, providing social oversight.

Institutional oversight, external oversight, and internal control, as well as social control, depend on technology insofar as it makes data structured in information available.

Data analysis and knowledge production for control

Written by: Renato Santos Chaves

Source of information about Siafi: National Treasury Secretariat (STN)

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