O controle interno na gestão pública municipal: um estudo multicaso em municípios de pequeno porte do estado de Goiás
Data
2019-12-11
Autores
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Editor
Universidade Federal de Goiás
Resumo
The Federal Constitution of 1988 required the implementation of the internal control system in the
three powers, reaffirming the need to maintain the internal control system intergrated by Brazilian
municipalities. Thus, this research aims to diagnose the internal control structure implemented in
the municipalities surveyed and propose suggestions for improvement in accordance with legal
requirements, in order to meet the local reality. Therefore, we chose to research multiple cases,
using an intentional sample, totaling four small cities in Goias, with an estimated population of up
to 50,000 inhabitants. A descriptive, qualitative approach was performed, data were collected
through semi-structured interviews, document analysis, questionnaire application and participant
observation. Observations, interviews and application of the questionnaire were conducted
between July and November 2019, with visits to those responsible for the central internal control
agencies of the municipalities. The main documents analyzed were: laws, decrees, normative
procedures, normative instructions, resolutions, LOA, LDO, PPA, balance sheets, balance sheets,
among others. Data were analyzed through content analysis. For each specific objective was
defined a category and the respective elements of analysis. Regarding the administrative
organization, there is the absence of specific legal instruments at the municipal level. Regarding
the hierarchy, the interviewees declared to be subordinate to the highest manager (mayor), or have
secretarial status, as directed by the literature. Regarding the nomenclature, there was a diversity
of terms used, this is due to the fact that there is no standardization by the legislation. It is noticed a limited scope and performance and low number of employees involved, revealing little
understanding about the activities and control procedures. To verify the performance of these
internal control bodies, we sought to list some of the main development activities based on the
researcher's experience, namely: bidding, asset control, warehouse management and annual
closing of government accounts and management accounts. With regard to bidding, it appears that
the municipalities do not perform preventive controls in the internal and external phases of the
bidding process. With regard to asset control, respondents revealed that the municipality
outsources wealth management. All respondents are unanimous in revealing that there is no
physical warehouse in their prefectures. As for the appreciation of government accounts and
management accounts, revealed to leave to the accounting industry. Regarding the classification
of the functions performed by the respective organs and the activities disciplined by the FC:
accounting, financial, budgetary, operational and patrimonial supervision, it is verified that none
of the four prefectures perform the five main activities by the Federal Constitution. Regarding the
maturity level of the internal control structure, the four municipalities were classified at the
incipient level (0). Thus, it is expected that the surveyed municipalities institutionalize their
internal control system through specific municipal laws, adopt new control practices, procedures
and activities, in order to comply with local legislation and reality.
Descrição
Palavras-chave
Controle interno, Administração pública, Municípios, Atividades de controle, Internal control, Public administration, Counties, Control activities
Citação
SANTOS, C. J. O controle interno na gestão pública municipal: um estudo multicaso em municípios de pequeno porte do estado de Goiás. 2019. 127 f. Dissertação (Mestrado em Gestão Organizacional) - Universidade Federal de Goiás, Catalão, 2019.