Proposta de instrumento de controle para entidades públicas municipais: um estudo voltado à liquidação das despesas públicas

Abstract

Public administration’s biggest challenge has been the efficient, adequate use of its budget so as to maintain all of its activities, but at the same time assuring transparency through precise controlling instruments. In this regard, the “Controladoria Pública” (Budget Control Office) may allow the implementation of such precepts in a safer, more consistent way when it uses IT tools, since the amount of information and data flowing between government agencies and private companies is very large and complex. With the creation of “Centrais de Liquidação de Despesa” (Expense Liquitadion Department) in the “Controladoria Geral” of the cities of Rio de Janeiro, RJ, and São Luís, MA, one has seen the onset of more sophisticated control procedures and more transparency in government expenditures, since the work of such organs is meant to formally assess the second stage of government expenses known as liquidation, which is intended to certify that products and services have been adequately delivered. Once there is conformity between the expenses and their actual results, one moves on to the final step which is disbursement. This work focus on the elements that must be present in a standardized instrument for assessing the legal compliance of the liquidation of government expenditures, and is intended to create such an instrument by means of IT tools. Our methodology consists in an exploratory study involving literature review, case studies, and the collection of data through interviews and questionnaires. The research developed on two stages, namely the collection of data and ellaboration of the instrument, and the validation of such instrument by the Controladoria Geral do Município do Rio de Janeiro and the Controladoria Geral do Município de São Luís. Our conclusion is that the instrument is valid, though some of its formal aspects must be looked upon closely as to assure its legitimacy.