The impact of Ordinance No. 440/2013 MPS in Transparency of Own Schemes: a case study in Municipal Pension Fund – FUNDOPREVI

Authors

  • Flavia Luciane Scherer Universidade Federal de Santa Maria - UFSM
  • Maríndia Brachak Dos Santos Colégio Politécnico da UFSM
  • Carolina Ghisleri Bregolin

DOI:

https://doi.org/10.17058/redes.v22i3.5399

Keywords:

Own Social Welfare. Own transparency regimes. MPS Ordinance No. 440/2013. Corporate Governance.

Abstract

This paper addresses the transparency in public administration, in particular in the management of Special Social Welfare, aiming to carry out an analysis of the changes implemented by Ordinance No. 440/2013 MPSfront to information given to Own Schemes administered by further assess whether the RPPS Municipality Guapore / RS, the Municipal Pension Fund - FUNDOPREVI was within the new demands made by the said ordinance. The methodological procedures that underpin this study are classified into descriptive, qualitative exploratory study, based on a case study in the Municipal Pension Fund - FUNDOPREVI taking method of data collection, a questionnaire administered to the Manager of Special Policy. The results demonstrate that the FUNDOPREVI has an appropriate management regarding the financial and actuarial balance of the system, but when analyzed aspects involving transparency in Regimes implemented by Ordinance No. 440/2013 MPS, we identify various irregularities, which demonstrates that the management procedures adopted are flawed, and does not fully comply with the requirements specified in the ordinance.

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Author Biographies

  • Flavia Luciane Scherer, Universidade Federal de Santa Maria - UFSM
    Doutora em Administração - UFMG Professora Adjunta no Departamento de Ciências Administrativas da UFSM Chefe do Departamento de Ciências Administrativas da UFSM.
  • Maríndia Brachak Dos Santos, Colégio Politécnico da UFSM
    Doutoranda em Administração pela UFSM Professora Assistente no Colégio Politécnico da UFSM
  • Carolina Ghisleri Bregolin
    Graduação em Administração pela Universidade de Passo Fundo (UPF) Especialização em Administração e Gestão Pública pela UFSM

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Published

2017-09-06

Issue

Vol. 22 No. 3 (2017): Políticas públicas e território: atores, redes e arranjos institucionais

Section

Articles

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How to Cite

The impact of Ordinance No. 440/2013 MPS in Transparency of Own Schemes: a case study in Municipal Pension Fund – FUNDOPREVI. (2017). Redes , 22(3), 250-272. https://doi.org/10.17058/redes.v22i3.5399