Estrutura organizacional e desenvolvimento das macrofunções das controladorias municipais da região metropolitana de Fortaleza

Abstract

Understood as a centralizing public body, the Controllership houses the macro functions of auditing, internal control, ombudsman, internal affairs, transparency/prevention and combating corruption. However, in the literature there are still controversies regarding its concepts, functions and artifacts, particularly regarding the delimitations of the body and its activities at the municipal level. In this context, this research has the general objective of investigating how the Controllership bodies in the municipalities of the Metropolitan Region of Fortaleza (RMF) are structured and develop their macro functions. The descriptive research, of a qualitative nature, was carried out through field research, using a questionnaire, and document analysis. The questionnaire, applied using the Google Forms tool, includes nine blocks and was sent to the email of the manager responsible for the controllership unit. The results of the census sample, made up of the controllership units of the 19 municipalities of the RMF, indicate that 16 (84.2%) of them have a General Controllership body and three (15.8%) have Internal Control Sectors. Regarding the profile of professionals in the Control Units, it was observed that: the general controller is predominantly male and has an academic background in accounting or law. As for the other professionals, they are mostly female, non-competitive public servant, with a higher education degree and up to 35 years of age. Regarding the structure of the Control Units, it was found that: six (31.5%) do not have a budgetary unit and that three (15.8%) do not have any mechanism to combat fraud and corruption. Regarding priorities, the need for an integrated system and expansion of information access channels was highlighted. The main challenge is to regulate the procedures for disciplinary proceedings. It is concluded that the structure of the RMF's CGM's requires greater attention and investment from government authorities, especially regarding its structure. Furthermore, it is clear that activities relating to transparency, internal affairs and the fight against fraud and corruption have not yet been implemented in the Control Units or, once implemented, are revealed to be lacking due regulation and technical support. It is suggested, therefore, that there be a municipal policy for training the various public controllers, supported by the CGE and CGU, as vanguard control bodies, taking into account the peculiarities of each municipality, in order to better invest, each centralizing body, implementing, more effectively, the macro functions of controllership in these Federative Entities.