Banca de DEFESA: PAULO SUERO DOS SANTOS CAVALCANTI MOREIRA

THE INFLUENCE OF NBC TSP (IPSAS) ON SUPERVISION AND RECOVERY OF PUBLIC CREDITS OF THE UNION BY THE COURT UNION ACCOUNTS OFFICE AND ATTORNEY GENERAL OF THE TREASURE NATIONAL UNDER THE INSTITUTIONAL PERSPECTIVE

NBC TSP. Federal Government's Active Debt. Federal Court of Auditors. Credit Recovery. Fiscal Governance.

This study investigates the impact of the Brazilian Accounting Standards Applied to the Public Sector (NBC TSP), in accordance with the International Public Sector Accounting Standards (IPSAS), on the supervision and rehabilitation of the Union's public credits, from an institutional perspective. The primary goal is to understand how the implementation of these standards affects the auditing procedures carried out by the Federal Court of Auditors (TCU) and the collection procedures carried out by the Attorney General's Office of the National Treasury (PGFN). To this end, qualitative and quantitative methods were used, with an emphasis on the analysis of the content of federal legislation and judgments of the Federal Court of Auditors (TCU) between 2014 and 2023, in addition to financial and tax information related to the Union's Active Debt (DAU). The results indicate that the application of the Brazilian Accounting Standards Applied to the Public Sector (NBC TSP) favored greater transparency and efficiency in the management of the Federal Government's Active Debt (DAU), which was manifested by the stabilization and subsequent decrease in the amount of the debt by 22% in 2022. In addition, the implementation of tax transactions through Law No. 13,988/2020 improved the recovery of credits and consolidated normative practices based on international standards. However, challenges remain, such as restrictions on data integration and standardization of practices among responsible entities. Therefore, it is clear that the institutional transformations promoted by the standards have led to significant progress in fiscal governance and cooperation between institutions; however, constant efforts are needed to solidify fiscal sustainability practices.