Análise das principais constatações da CGU para o Instituto Federal do Ceará no período de 2011 a 2013, no contexto de sua 3ª fase de expansão

Abstract

In the years 2010 to 2014, in all Brazil, an increase of 37% was seen in the number of Federal Institutes of the Federal Professional Education Network, result of the 3rd phase expansion of the network. In Ceará, this growth occurred in IFCE with the creation of 6 new campuses. The work of the Controladoria-Geral da União to oversee and guide the organs of the Federal Executive Government points to the importance of evaluating the actions and activities of the public managers in order to satisfy the interests of the community. Thus, the aim of this study is to investigate the main findings of the CGU to IFCE in the context of its 3rd phase of expansion, through the analysis of three recent annual audit reports of corresponding accounts of the financial years 2011 to 2013. The information raised the reports were compared annually in order to assess which sectors require the largest number of findings and verify if the CGU 's recommendations are being met. Os the results point the need for improvements mainly in the areas of internal audit and human resources and the weakness in the implementation of the recommendations of the CGU, as well as flaws in the internal controls of the institution.