Limits and possibilities in public management: the legal nature of municipal public foundations

Abstract

The current linkage of the public accounts of the
Municipal Universities with those of its municipalities generates
serious technical and institutional problems. In addition to
impeding university autonomy, in managing the resources
derived from tuition fees, the investment capacity, as well as that
of the municipality, decreases. Bibliographic and documentary
research was used to compare the structure and operation of the
University of Gurupi (UNIRG) and four other institutions of
similar legal nature. It explains the various facets of Municipal
Public Foundations or municipalities in special regime, in
order to provoke reflection on the viability of a new model of
public financial and budgetary management and administrative
management, consistent with the requirements of independence
and institutional autonomy. The analysis showed that, among the
four analyzed, UNITAU reached budgetary autonomy, defined
by the TCE / SP, since 2001. The process of untying began with
consultation with the Attorney General’s Office and the favorable
decision was based solely on the interpretation of the laws.
The coherence of the system is necessary with the harmonious
interpretation of the constitutional principles and norms of the
financial law and fiscal responsibility, so that the budgetary
unbundling between university and municipality is possible,
legal and brings benefits to both, as well as for local development,
without implying responsibility to managers.