Auditoria de Gestão na avaliação da execução das ações do plano de bacia hidrográfica: uma proposta metodológica para o Plano de Bacia Hidrográfica do Pontal do Paranapanema - São Paulo/Brasil
Carregando...
Arquivos
Data
2021-01-12
Autores
Prates, Dayane Cristina da Silva
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Estadual Paulista (Unesp)
Resumo
A água é fundamental para os seres vivos, sendo primordial para garantir a vida humana, animal e para os ecossistemas. Uma gestão adequada desse recurso poderá garantir disponibilidade para os diversos usos. No gerenciamento das águas existem alguns instrumentos utilizados e nesta pesquisa, deu-se ênfase ao Plano de Bacia Hidrográfica. Este plano é o documento norteador das ações e metas de um Comitê de Bacia Hidrográfica. Neste Plano estão contidos seus diagnósticos e objetivos a serem alcançados. A correta execução deste plano deve garantir água em quantidade e com qualidade para os diversos usos. O objetivo geral desta pesquisa foi desenvolver uma metodologia de gerenciamento que possuísse procedimentos de controles e acompanhamentos, por meio de ferramentas gerenciais que pudessem ser aplicadas ao Plano de Bacia Hidrográfica, visando acompanhar a execução das ações contidas neste plano e projetos e empreendimentos vinculados a estas ações. Como ferramenta para o desenvolvimento da metodologia de acompanhamento da execução e controle propôs-se a utilização do método Auditoria de Gestão, com o intuito de verificar as necessidades de gestão do comitê e os meios de controles existentes. Para atingir este objetivo foram realizadas pesquisas bibliográficas acerca do tema recursos hídricos, legislações, estudos específicos de algumas ações e projetos do plano de bacia e foram realizadas entrevistas com membros do CBH-PP. Os mecanismos elaborados, nesta pesquisa, para o controle da execução das ações foram o Fluxograma de monitoramento da execução das ações do plano, e a Tabela de Monitoramento da Execução do Plano por Ações, onde na impossibilidade de aplicar o método desenvolvido a uma ação em sua totalidade, ou neste estudo optou-se por realizar a análise de dois projetos constantes e que compõe uma ação do Plano de Bacia Hidrográfica do CBH-PP, financiados por este Comitê e executados pela Prefeitura Municipal de Presidente Venceslau. Com esse trabalho, espera-se contribuir com a execução e controle do Comitê sobre o plano, servindo de ferramenta auxiliar na gestão dos recursos hídricos.
Water is fundamental for living beings, being essential to guarantee human, animal and ecosystem life. Managing this resource can guarantee the availability of several uses. In water management, there are some instruments used in this research, with emphasis on the Hydrographic Basin Plan. This plan is the guiding document for the actions and goals of a River Basin Committee. This Plan contains its diagnoses and objectives to be achieved. The correct execution of this plan must guarantee water in quantity and with quality for the different uses. The general objective of this research was to develop a management methodology that had control and monitoring procedures, through management tools that could be applied to the River Basin Plan, operational the execution of the actions contained in this plan and projects and undertakings linked to these actions. As a tool for the development of the methodology for monitoring execution and control, it was proposed to use the Management Audit method, in order to verify the need for management of the committee and the means of existing controls. To achieve this objective, bibliographic research on water resources, legislation, specific studies of some actions and projects of the basin plan were carried out and were studied with members of the CBH-PP. The mechanisms developed, in this research, to control the execution of actions were the Flowchart for monitoring the execution of the actions of the plan, and the Monitoring Table for the Execution of the Plan by Actions, where in the impossibility of applying the developed method to an action in its totally, or in this study it was decided to carry out an analysis of two constant projects that make up an action of the CBH-PP Hydrographic Basin Plan, financed by this Committee and Employment by the Municipality of Presidente Venceslau. With this work, it is expected to contribute to the implementation and control of the Committee over the plan, serving as an auxiliary tool in the management of water resources.
Water is fundamental for living beings, being essential to guarantee human, animal and ecosystem life. Managing this resource can guarantee the availability of several uses. In water management, there are some instruments used in this research, with emphasis on the Hydrographic Basin Plan. This plan is the guiding document for the actions and goals of a River Basin Committee. This Plan contains its diagnoses and objectives to be achieved. The correct execution of this plan must guarantee water in quantity and with quality for the different uses. The general objective of this research was to develop a management methodology that had control and monitoring procedures, through management tools that could be applied to the River Basin Plan, operational the execution of the actions contained in this plan and projects and undertakings linked to these actions. As a tool for the development of the methodology for monitoring execution and control, it was proposed to use the Management Audit method, in order to verify the need for management of the committee and the means of existing controls. To achieve this objective, bibliographic research on water resources, legislation, specific studies of some actions and projects of the basin plan were carried out and were studied with members of the CBH-PP. The mechanisms developed, in this research, to control the execution of actions were the Flowchart for monitoring the execution of the actions of the plan, and the Monitoring Table for the Execution of the Plan by Actions, where in the impossibility of applying the developed method to an action in its totally, or in this study it was decided to carry out an analysis of two constant projects that make up an action of the CBH-PP Hydrographic Basin Plan, financed by this Committee and Employment by the Municipality of Presidente Venceslau. With this work, it is expected to contribute to the implementation and control of the Committee over the plan, serving as an auxiliary tool in the management of water resources.
Descrição
Palavras-chave
Plano de bacia hidrográfica, Gerenciamento de recursos hídricos, Auditoria, Auditoria de gestão, Watershed plan, Water resource management, Audit, Management audit