O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados

Abstract

The present study sought to identify the role of controllership in the city halls of the state of Pernambuco with an emphasis on its functions, strategies and results. For this, a review of the broad literature on the subject studied was carried out, a descriptive research was developed using online questionnaires applied to those responsible for the Central Units of Internal Control (UCCI) of municipal governments. The investigation concluded that the hierarchical position occupied by the UCCI in the organizational structure of the city halls is the Municipal Secretariat or equivalent, all are regulated by municipal law, work on a regular schedule of 6 hours of daily work, have a staff that varies between 01 and 05 employees and have a budget line dedicated exclusively to municipal control. Regarding the profile of the professional responsible for municipal control, most are defined as Controllers, with varied academic backgrounds, especially in Law and Accounting Sciences, and have previous experience in the controllership area, mainly in the public sector. As for the strategies and results, it was found that the UCCI have autonomy and independence to issue their opinions and/or manifestations, as well as prepare reports to the head of the municipal executive power. As for the activities carried out by the UCCI, they were grouped according to the respective controllership function and it was found that the internal control function was the only one performed by all the units participating in the research, while the massive majority develops the strategic management function, auditing and promoting transparency, as well as the accounting and risk control functions, as a priority. Furthermore, it was observed that there is no correlation between the vast majority of variables, given the non-occurrence of variability that would give rise to statistically significant responses. Although the UCCI are formally inserted in the organizational structure of the city halls, it was identified that they still need improvements to carry out their activities, such as the expansion of the administrative structure, greater investment in training and continuous improvement in communication with other sectors of municipal management, in order to establish greater integration and results for the municipality.