Fatores institucionais associados ao controle interno na gestão de governos municipais
Arquivos
Data
2019-02-25
Autores
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Federal de Viçosa
Resumo
Na estrutura da administração pública brasileira identifica-se a previsão legislativa de mecanismos de controle de suas atividades inerentes, que possam ser exercidos por agentes de dentro e de fora da estrutura administrativa do Estado. Esse controle deve ser desempenhado em cada um dos órgãos públicos, sendo ele exercido pela população, chamado de controle social, através do voto ou do controle das ações do governo, como representação e petição aos órgãos públicos, ação popular, ação civil pública, dentre outros; por organizações externas às entidades públicas, chamado de controle externo, através do poder legislativo, com auxílio dos Tribunais de Contas; e pela própria entidade, com seus funcionários e estrutura, chamado de controle interno. O sistema de controle interno é considerado um instrumento de aprimoramento da gestão pública e um mecanismo de accountability horizontal, mas que carece de compreensão mais aprofundada sobre seu funcionamento para além dos textos legais, principalmente em contextos locais. Desta forma, o objetivo geral deste trabalho é compreender a influência dos fatores associados à institucionalização do controle municipal no processo da transparência pública e accountability. Para execução, tomou-se como unidades de análise os municípios mineiros de Belo Horizonte e Uberlândia, sendo os dados coletados por meio de análise documental, observação direta e entrevistas em profundidade, que foram analisados utilizando-se a técnica de Análise de Conteúdo. Por meio do estudo das normas e previsões legais, constatou-se que a cidade de Belo Horizonte possui o hábito de publicação de mecanismos formais próprios relacionados especificamente às práticas de controle interno, com leis, decretos e portarias, enquanto que em Uberlândia o controle intemo se utiliza de memorandos para a comunicação de práticas de controle, meios de fiscalização e procedimentos. Já em relação à institucionalização do controle interno em governos locais, percebeu-se em Belo Horizonte a autonomia organizacional da entidade, que busca por legitimação perante outros órgãos, e em Uberlândia foram constatados fatores contingenciais que prejudicam a institucionalização de novas práticas de controle, conjugados à sobrecarga de serviços operacionais para o setor, o que limita a execução de trabalhos técnicos. Por fim, em relação à transparência e accountability local, percebeu-se que na cidade de Belo Horizonte as ações relacionadas são de responsabilidade do controle interno e que a relação entre a sociedade e governo local é facilitada por canais como ouvidoria, transparência e combate à corrupção. Em Uberlândia, ações relacionadas à transparência não são de responsabilidade do controle interno, mas da secretaria de administração do município, além do fato de que o município possui baixo desempenho no indicador nas avaliações do CGU e MPU. Portanto, percebeu-se nesse trabalho que o bom desempenho das atividades do controle interno em governos locais tende a estar relacionado à sua estrutura organizacional, autonomia, independência e existência de atores capacitados, experientes e com poder, o que aumenta o capital institucional da organização e, por consequência, sua efetividade.
The structure of Brazilian public administration identifies the legislative forecast of mechanisms to control its inherent activities, which can be exercised by agents inside and outside the State's administrative structure. This control must be performed in each of the public agencies, being exercised by the population, called social control, through the vote or control of government actions, as representation and petition to public agencies, popular action, .public civil action, among others; by external organizations to the public entities, called external control, through the legislative power, with the assistance of the Audit Courts; and by the entity itself, with its employees and structure, called internal control. The internal control system is considered an instrument of improvement of public management and a mechanism of horizontal accountability, but it requires a more in-depth understanding of its functioning beyond legal texts, especially in local contexts. In this way, the general objective of this work isto understand the influence of the factors associated to the institutionalization of municipal control in the process of public transparency and accountability. For execution, the Minas Gerais municipalities of Belo Horizonte and Uberlândia were taken as units of analysis. Data were collected through documentary analysis, direct observation and in-depth interviews, which were analyzed using the Content Analysis technique. Through the study of legal norms and forecasts, it was found that the city of Belo Horizonte has the habit of publishing its own formal mechanisms related specifically to internal control practices, with laws, decrees and ordinances, While in Uberlândia internal control it is used memoranda for the communication of control practices, means of supervision and procedures. Regarding the institutionalization of internal control in local governments, the organizational autonomy of the entity, which seeks legitimacy before other organs, was perceived in Belo Horizonte, and in Uberlândia, contingency factors were found that hindered the institutionalization of new control practices, conjugated to the overload of operational services for the sector, which limits the execution of technical work. Finally, in relation to transparency and local accountability, it was noticed that in the city of Belo Horizonte related actions are the responsibility of internal control and that the relationship between society and local government is facilitated by channels such as ombudsman, transparency and corruption. In Uberlândia, actions related to transparency are not the responsibility of the internal control, but of the administrative department of the municipality, sesides the fact that the municipality has low performance in the indicator in the evaluations of he CGU and MPU. Therefore, it was perceived in this work that the good performance of internal control activities in local governments tends to be related to their organizational structure, autonomy, independence and existence of skilled, experienced and empowered actors, which increases the institutional capital of the organization and, consequently, its effectiveness.
The structure of Brazilian public administration identifies the legislative forecast of mechanisms to control its inherent activities, which can be exercised by agents inside and outside the State's administrative structure. This control must be performed in each of the public agencies, being exercised by the population, called social control, through the vote or control of government actions, as representation and petition to public agencies, popular action, .public civil action, among others; by external organizations to the public entities, called external control, through the legislative power, with the assistance of the Audit Courts; and by the entity itself, with its employees and structure, called internal control. The internal control system is considered an instrument of improvement of public management and a mechanism of horizontal accountability, but it requires a more in-depth understanding of its functioning beyond legal texts, especially in local contexts. In this way, the general objective of this work isto understand the influence of the factors associated to the institutionalization of municipal control in the process of public transparency and accountability. For execution, the Minas Gerais municipalities of Belo Horizonte and Uberlândia were taken as units of analysis. Data were collected through documentary analysis, direct observation and in-depth interviews, which were analyzed using the Content Analysis technique. Through the study of legal norms and forecasts, it was found that the city of Belo Horizonte has the habit of publishing its own formal mechanisms related specifically to internal control practices, with laws, decrees and ordinances, While in Uberlândia internal control it is used memoranda for the communication of control practices, means of supervision and procedures. Regarding the institutionalization of internal control in local governments, the organizational autonomy of the entity, which seeks legitimacy before other organs, was perceived in Belo Horizonte, and in Uberlândia, contingency factors were found that hindered the institutionalization of new control practices, conjugated to the overload of operational services for the sector, which limits the execution of technical work. Finally, in relation to transparency and local accountability, it was noticed that in the city of Belo Horizonte related actions are the responsibility of internal control and that the relationship between society and local government is facilitated by channels such as ombudsman, transparency and corruption. In Uberlândia, actions related to transparency are not the responsibility of the internal control, but of the administrative department of the municipality, sesides the fact that the municipality has low performance in the indicator in the evaluations of he CGU and MPU. Therefore, it was perceived in this work that the good performance of internal control activities in local governments tends to be related to their organizational structure, autonomy, independence and existence of skilled, experienced and empowered actors, which increases the institutional capital of the organization and, consequently, its effectiveness.
Descrição
Palavras-chave
Administração municipal - Avaliação, Administração pública - Processos decisórios, Auditoria interna, Transparência na administração pública
Citação
LOPES, Gabriela Brandão. Fatores institucionais associados ao controle interno na gestão de governos municipais. 2019. 90 f. Dissertação (Mestrado em Administração) - Universidade Federal de Viçosa, Viçosa. 2019.