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Resumo O artigo discute o uso da inscrição em restos a pagar e seus impactos na credibilidade e na transparência do orçamento público. A partir de uma tipificação dos quatro tipos de carry-over existentes na regulação brasileira, articularam-se evidências do surgimento de um "orçamento paralelo" nos três níveis de governo com aspectos de regulamentação e controle externo. A evolução dos saldos e da inscrição de restos a pagar foi captada pelos saldos dessas contas no governo federal, nos governos de 26 estados e Distrito Federal, e em cerca de 4.100 municípios. Adicionalmente, observaram-se a interpretação dada pelos Tribunais de Contas para a inscrição em restos a pagar sem lastro financeiro, assim como o nível de transparência dada pelos governos com maiores saldos de restos a pagar. Os resultados indicam que, além do crescente endividamento, a fraca regulação sobretudo dos restos a pagar não processados está reduzindo seriamente a credibilidade e a transparência do orçamento em todos os níveis de governo.
Resumen El artículo debate el uso de la inscripción en restante a pagar y sus impactos en la credibilidad y en la transparencia del presupuesto público. A partir de una tipificación de los cuatro tipos de carry-over existentes en la reglamentación brasileña, se articularon evidencias del surgimiento de un "presupuesto paralelo" en los tres niveles del gobierno con aspectos de reglamentación y control externo. La evolución de los saldos y de la inscripción en restante a pagar fue captada de los saldos de tales cuentas en el gobierno federal, en los gobiernos de 26 estados y el Distrito Federal, y cerca de 4.100 municipios. Además, se observó la interpretación dada por los Tribunales de Cuentas para la inscripción en restante a pagar sin lastre financiero, así como el nivel de transparencia dada por los gobiernos con mayores saldos de restante a pagar. Los resultados indican que, además del creciente endeudamiento, la débil reglamentación, sobre todo de los restantes a pagar no-tramitados, está reduciendo seriamente la credibilidad y la transparencia del presupuesto en todos los niveles de gobierno.
Abstract This article discusses the use of unpaid commitments and its impacts on the credibility and transparency of public finances. Based on a typification of the four types of existing carry-over in current Brazilian regulation, the article shows evidence of the emergence of a "parallel budget" in the three levels of government with regulation and external control issues. The development of the balances and enrollment of the unpaid commitments was proxied by the sum of these accounts in the Federal Government balance sheet, as well as in 26 States and the Federal District, and for 4,100 cities. Additionally, the interpretation given by the Courts of Auditors for unpaid commitments usage by governments without financial ballast was observed as well as the level of transparency given by those governments with the larger amounts of unpaid commitments. The results indicate that, besides the growing debt, the weak regulation of unverified unpaid commitments is seriously reducing the credibility and transparency of the budget at all levels of government.
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Humanos , Masculino , Femenino , Presupuestos , BrasilRESUMEN
Objective To evaluate the detection performance of the cobas8000 c702 fully automatic biochemical analyzer for de‐tecting the second generation Roche urine trace albumin (ALBU2) .Methods (1) The precise evaluation :with the allowable error stipulated by CLIA 88 as the basis ,the requirements were the repeat precision <1/4TEa ,and intermediate precision <1/3TEa;(2) the linear range and the evaluation of the reportable range :the EP6‐A scheme was adopted ,and extend to calculate the average re‐covery rate of dilution ,the clinical reportable range was evaluated by the average dilution recovery of 90% -110% ;(3) the carry o‐ver pollution assessment :the carry over pollution of serum albumin on urine trace albumin detection was evaluated by the judgment standard of carry over pollution rate of 0 .5% ;(4)the methodological comparative analysis :with SIEMENS BN Ⅱas the reference system ,the Roche Cobas 8000 C702 and the BN2 results were performed the correlation contrastive analysis .Results The repeat precision :low concentration CV=1 .98% .high concentration CV=1 .64% ;intermediate precision :low concentration CV=4 .35% , high concentration CV=1 .20% ;the linear range verification :the measurement range 5 .6-413 .55 mg/L ;clinical reportable range :in the maximum diluted multiples of 30 times ,the clinical reportable range was 5 .6-12 406 .5 mg/L ;the carry over pollution rate :serum albumin (42 .6 g/L) on urine trace albumin(6 .9 mg/L) ,the carry over pollution rate was 0 .28% ;the indoor comparison :in the concentration within 200 mg/L ,the regression line was Y=0 .896 X+5 .049 ,the correlation coefficient r2 =0 .994 4 ,the system shift was passed at the medical decision level .When the specimen concentration within 201-413 .55 mg/L ,the regression line was Y=0 .848X-10 .44 ,the correlation coefficient r2 =0 .917 ,the system shift was not passed at the medical decision level .Conclusion The detection of the Roche ALBU2 in the Cobas 8000 C702 platform can meet the clinical needs ,the comparison among different instruments has difference in different concentration ranges ,therefore the independent reference ranges should be established ac‐cording to the each instrument system .
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Objective To assess the whether the performance parameters of MEK‐7222K hematology analyzer conforming to the related requirements and applying in clinic .Methods MEK‐7222K hematology analyzer was used as the target analyzer .The blank test ,intra‐batch and inter‐batch precision test ,carryover rate test and linear verification were respectively performed .The whole blood WBC count detection results were compared between the MEK‐7222K hematology analyzer and the microscopic manual count for evaluating the accuracy of instrument measurement .Results The MEK‐7222K hematology analyzer met the requirements in the blank value ,intra‐batch precision ,inter‐batch precision and carryover rate ;the linear validation was passed ;the qualification rate of WBC classification met the accuracy requirement of WBC classification count .Conclusion The various performance parameters of the M EK‐7222K hematology analyzer meet the requirements and can be used in clinic .
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Objective To evaluate the analytical performance of Mindray BS‐820 automatic biochemical analysis system used in primary hospitals in Guangzhou area for verifying whether its performance meeting the clinical requirements .Methods Accord‐ing to the EP5‐A2 ,EP6‐A ,EP7‐A2 and EP‐17A files recommended by CLSI and the Pharmaceutical Industry Standard of the Peo‐ple′s Republic of China YY/T0654‐2008 ,the precision ,linear rang ,anti‐interference capability ,sensitivity and carry‐over rate of the Mindray BS‐820 automatic biochemical analysis system were evaluated by adopting 16 routine biochemical items .Results The pre‐cision results of all 16 analyzing items conducted by the Mindray BS‐820 automatic chemical analysis system conformed to the re‐quirements .The results of 15 items showed good linear relation during the testing range (r≥0 .997 9) .In 16 biochemical items ,the anti‐interference capability of TBIL ,TP ,TC ,TG ,LDL ,HDL ,UREA and Ca to bilirubin ,triglyceride and hemoglobin conformed to or were higher than the anti‐interference capability declared by manufacturer ,but among other 8 items ,the anti‐interference capabil‐ity of 3 items was lower than that declared by manufacturer .The limit of blank(LOB) of all 16 analyzing items was less than LOB in the kit instruction .The carry‐over rate of Glu was 0 .02% ,less than 0 .50% .Conclusion This instrument has good precision , sensitivity and low carry‐over rate(0 .02% ) ,the linear range is ideal ,r≥0 .997 9 ,the anti‐interference capability basically satisfies the clinical needs .Therefore this instrument is suitable for the use in the middle‐small scale laboratory department .
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Objective To investigate whether lipids and reagents would interfere the results when serum total bile acid(TBA) was measured by enzymatic cycling assay.Methods The serum TBA was measured by enzymatic cycling assay.The carry-over contaminations of high density lipoprotein(HDL-C),low density lipoprotein(LDL-C),cholesterol(TC),and triglyceride(TG)rea-gents were evaluated.In order to reduce the interference and carry-over contaminations,different washing procedures and detection sequence were set.Results By measuring the levels of TBA in pooled serums with low and high levels of lipids,the results showed that there was statistically significant difference between the groups with and without the addition of cleaning process before and af-ter TBA measurement(P <0.01).Cleaning with water might be more effective on reducing interference than those with acid solu-tion.Moreover,the mean of TBA levels in HDL-C,TC,TG and LDL-C reagents were (476.06 ± 1.88 ),(127.78 ± 1.18 ), (121.05±1.08),and (2.23±0.51)μmol/L,respectively.The stability of TBA level was greatly affected by HDL-C regents,fol-lowing by TC and TG reagents,and was little affected by LDL-C reagent.Setting up proper detection sequence and flushing proce-dures could obviously reduce the interference(P <0.01),but not completely rule out.Conclusion Analysis sequence and flushing procedures of biochemical analyzer as well as exogenous substance from reagents may seriously affect the accuracy of determination results.To ensure the accuracy and reliability of the results,it is necessary not only to set up reasonable irrigation and reaction se-quence,but also to master the instrument operation,to know the principle of test reaction and the components of reagents as well as equipment maintenance.
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Objective To investigate the detection and treatment of carry-over of automatic biochemistry analyzer. Methods We detected the sample carry-over by determining one high level quality control serum and three zero levels serum continuously in five days. We used mixed patients serum to detect the carry-over come from reagent probe, muddler and cuvette by arranging test sequence of different item, combination and the times of rerun. We also used different methods such as immersion, cleaning probe, extended priming to handle the reagent carry-over.Results The sample carry-over was -0.37%～0.48% on new analyzer and 0.51～1.17% on old analyzer, respectively. The carry-over of CHO, TG, HDL on reagent probe and muddler of TBA was 86.9%～208.7% and 86.0%～256.5% on old analyzer, respectively. There was no reagent carry-over among other items on old analyzer. There was no carry-over on reagent probe on new analyzer, the carry-over of different items on cuvette of TBA was -0.9%～1.7%. After immersion, cleaning and extended priming, the carry-over of CHD, TG, HDL on TBA reagent probe fell to -1.1%～2.7% and -0.07%～0.09%, respectively.Conclusions The methods which have been mentioned above can detect the sample and reagent carry-over. The carry-over can be reduced by immersion, cleaning, extended priming and testing in different unit.