Accountability horizontal nos Municípios Brasileiros: um estudo sobre o efeito da institucionalização na Gestão Fiscal

Abstract

The study investigates the following question: How do institutional factors related to municipal legislatures influence the fiscal balance of the executive branch?The starting point for the analysis is based on the following theoretical contributions: definitions of horizontal accountability (O’Donnell), new institutionalism (North, Hall, and Taylor), and the separation of powers in decentralized federalism (Madison, Riker, Souza). To this end, the dynamics of municipal legislative power were analyzed based on data from two legislative terms (2013–2016 and 2017–2020). The operationalized variables include the proportion of tenured (civil service) staff, the councilors’ reelection rate, willingness to oversee, average education level, the existence of legislative schools, as well as socioeconomic (IDHM) and demographic indicators, focusing on the relationship between these variables and the FIRJAN Fiscal Management Index (IFGF). The results show that the presence of a tenured bureaucracy in municipal legislatures is the main factor associated with more effective oversight, as it provides continuous technical support and reduces information asymmetry, especially in medium-sized and large municipalities. Conversely, it was found that the existence of a strong opposition within the municipal legislature, rather than improving oversight, may generate political conflicts that hinder fiscal efficiency. Regarding the councilors’ education level and the existence of legislative schools, the statistical impact was limited, suggesting that in order to translate formal qualifications into effective oversight of public accounts, institutional incentives, material resources, and, above all, a balance between autonomy and cooperation with the Executive are essential. In summary, the analysis confirms that the institutionalization of City Councils does not automatically guarantee better fiscal outcomes, as it is conditioned by political, economic, and cultural factors. Therefore, policies that promote bureaucratic professionalization, a minimum alignment between branches of government, and the reduction of regional inequalities are relevant strategies to consolidate horizontal accountability in the Brazilian municipal context.