A controladoria governamental e o controle da aplicação de recursos públicos: um modelo de acompanhamento da execução orçamentária da despesa no município de Fortaleza

• Ano de defesa: 2006
• Autor(a) principal: Coelho, Emanuel Renan Cunha
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Controladoria; Administração pública
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/62132

The Brazilian Public Administration, in recent years, is facing a modernization process as a result first, from a cultural advance that is reaching the Country, and second based on the requirements coming from the society as a whole since it today knows much more about both its obligations and rights. The public managers, along with the knowledge about the population necessities are looking for tools in order to assure a better administrative format to provide a transparent and right way to propitiate a good application for public resources. In this respect, Governmental Controllership is presented as a capable instrument to provide enough information to support the public managers in a useful, timely and trustworthy manner in order to better off the decision making resulting in efficiency of the government actions, over all in the management of public resources. Thus, this research has a qualitative format, since it searched to understand how is being carried out the public expenses in the Brazilian counties, having itself defined as methodology a case study, and also a deep bibliographical and documental research. For being a huge city and having in its structure a unit of Governmental Controllership named General Municipal Controllership - GMC, Fortaleza was chosen the object of this thesis, which has as main purpose, propose a model of accompaniment of the budgetary execution focused on the expenditures. The research evidenced that the activity of budgetary execution is on the responsibility of the GMC, however, the Secretary of Finance is the unit which effectively carries through this task. After a deep study and analysis realized, and also based on the data collected in those units, the study presented a proposal that can provide an accompaniment of the budgetary execution on the expenditures. This proposal is perfectly applicable in Fortaleza and it will not result in a big structural change, however, it could guarantee effectiveness in the management of the public resources. The main conclusion is that the possibility to follow the budget execution of expenditures by GMC could be possible since it creates the control committee as proposed.