Controladorias municipais no Estado do Ceará: uma análise da aderência à normatização do controle externo

Abstract

The Municipal Controllerships have a fundamental role in controlling the application of public resources, stimulating planning and strengthening the organization and increasing the efficiency of the control, besides facilitating the coordination of public management. In the last years, there has been a concern with the control of public policies, encouraging the implementation of transparency of public information in municipalities, reaching the effects of compliance with the normative instruction number 01/2017. The academic relevance of this study is justified by the generation of contributions that may allow a diagnosis of the application of doctrinal foundations in the municipal controllerships systems and can thus constitute an instrument of analysis of other segments of the Public Administration, focusing if necessary, and, based on its theoretical foundations, to adjust its control bodies adequately, especially in regard to the normative instruction number 01/2017. This study has as main purpose evaluate the degree of adherence of the Metropolitan Region of Fortaleza (MRF) Municipal Controllerships to the rules stipulated by the IN 01/2017. This research is characterized as a descriptive study using a qualitative-quantitative approach through a Case Study in the MRF. The study was developed through a bibliographical and documentary research and used as a collection instrument a semi-structured interview with the general controllers of 6 municipalities. The criterion for selection of these municipalities that will compose the cases to be studied was based on the Human Development Index (HDI) calculated according to the United Nations Development Program (UNDP), from which the 3 with the best and 3 with worst HDI. The research evidenced among other results that municipal authorities do not fully comply with the norms established in Normative Instruction 01/2017, nor do they effectively exercise the activities listed as a minimum standard in the legislation in question.