A dança dos números: as contas da Previdência e da Seguridade Social depois da Auditoria do TCU de 2017

This paper discusses the audit report conducted by the Federal Court of Accounts (TCU) in the Brazilian Social Security system. On 2017 (June) the Court of Accounts released the Report No. 1295/2017 (TC 001.040/2017-0). The aim of the audit was to ascertain information upon the counts, the managemen...

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Bibliographic Details
Main Author: Strapazzon, Carlos Luiz
Format: Article
Language:Portuguese
Published: 2017
Subjects:
reforma da previdência
seguridade social
segurança social
seguro social
contas públicas
reforming social insurance
social security
public accounts
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7145905
Source:Espaço Jurídico: Journal of Law, ISSN 2179-7943, Vol. 18, Nº. 3, 2017, pags. 791-828
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A dança dos números: as contas da Previdência e da Seguridade Social depois da Auditoria do TCU de 2017
Summary: This paper discusses the audit report conducted by the Federal Court of Accounts (TCU) in the Brazilian Social Security system. On 2017 (June) the Court of Accounts released the Report No. 1295/2017 (TC 001.040/2017-0). The aim of the audit was to ascertain information upon the counts, the management and, particularly, upon the existence (or not) of financial deficit. The audit has considered data of 10 years, reaching the period from 2007 to 2016. All so-called "social security regimes" administered by the Federal Government that integrate the concept of Social Security in Brazil were audited. This study offers not only a descriptive, but also a critical analysis of the results pointed out by the TCU. The results of the TCU's work are of extreme importance, both for academic research as well as for policy-making. They qualify the public debate regarding the existence of financial imbalances and types of them. Moreover, the Report reveal distortions, inaccuracies, errors, negligence, inequalities, inconsistencies that ultimately enrich the understanding of this intriguing system. After this Report, social insurance Reform cannot be reduced to a simplistic discussion upon deficit, forms of contribution and trends on longevity.

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