Análise do sistema de controle interno municipal: um estudo multicaso em quatro municípios de Mato Grosso do Sul

Abstract

The enactment of the 1988 Federal Constitution, the Public Administration came to be governed under the principles of legality, impersonality, morality, advertising and efficiency, besides for an organization system of internal control. The enactment of the Fiscal Responsibility Law was evident and need to exercise always, a planner system and adequate control compatible with the management of public affairs. The Internal Control System, objective the protection of public property, as well as the measurement of the achievement of targets, activities and programs developed. This article look to answer the following research question: What are the characteristics of the internal control systems to the municipal administration in the four municipalities that was studied in the Mato Grosso do Sul state? With the objective of evaluating the characteristics of the internal control systems in four different cities in Mato Grosso do Sul for a better and more efficient public management. In this article we performed a hard study in the municipalities of Bela Vista, Dourados, Maracaju and Nova Andradina, the purpose is to analyze the development process, legal systems of control system practices, data were obtained through interviews and questionnaires with who are responsible for internal control area of Municipalities. The study noted that the internal controls of the municipalities act as an instrument to support the managers, to look for the efficiency and effectiveness of each act and administrative fact enabling a more transparent fiscal management and a better accountability, it is necessary to the faithful compliance with relevant legislation and greater attention of the managers. Concludes the Internal Control of the municipalities that was analyzed is still not properly implemented, because managers do not provide all the necessary tools for successful implementation.