Precatórios pagos no âmbito de uma administração direta municipal de 2015 a 2017: metodologia de controle para diagnóstico sobre duração processual, frequência e gasto

Abstract

This research investigated, from the point of view of Public Administration, the courtordered debt against the municipal direct administration paid from 2015 to 2017, kind of compulsory public expense resulting from court decisions. This case study aimed to diagnose the characteristics of the verdicts against the city of Ribeirão Preto / SP, and to propose a control structure. Was used a descriptive research methodology, through secondary data collection and documentary analysis. From the qualitative point of view, the court-ordered debts were categorized by issuing court, by legal nature (food and other species) and by the reason for the conviction found in judicial decisions, at three levels: branch of law, related matter and specific subject. For the quantitative aspect, was used the descriptive statistics for the diagnosis on procedural duration, frequency and expenses (general and specific). The main results obtained were that the branches of Administrative and Civil law together represented 91% of the amount and 75% of the total financial volume expended. As for the time from the beginning of the lawsuit to the payment of the court-ordered debt, 91.8% of the cases were contained in a scale of 5 to 14 years, and the average time was 9.6 years. Was concluded that the proposed methodology can collaborate with the management system, guiding the decision making aimed at reducing the incidence of court-ordered debt, and pointed out that the execution of this control through Public Accounting can improve the transparency of this liability.