Controladoria como instrumento de otimização dos recursos públicos municipais

• Ano de defesa: 2009
• Autor(a) principal: Castelo Neto, José Martins
• Orientador(a): Machado, Marcus Vinicius Veras
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Controladoria; Administração Pública; Governança Corporativa
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/24940

The Controllership is a management tool that seeks to optimize public resources focusing on maximizing the result and accomplishment of the society. The main goal of this paper was to propose a Controllership’s sample to support the municipal manager to run on using the public funds in an optimized way. The presumptions from this research are: a multidisciplinary Controllership using appropriated structure, independent actions, contributing with the planning, execution, control and valuation will improve the utilization of public resource; by using outcomes’ governance, the Controllership will contribute to the efficiency of actions and public services; and the foundation of a municipal Controllership’s committee is essential to the efficiency and effectiveness of the public administration. To achieve the research results, a descriptive and an exploratory study was elaborated in five different municipalities of the state of Ceará from different microregions using the interview as a gathering tool. It was identified issues in the intern governance in the municipalities where there isn’t installed Controllership. The main proposal was achieved with the elaboration of a Controllership’s organizational unity sample to the cities, using corporative’s governance definitions, accountability and outcome’s governance to make the Controllership to reach the institutional legacy proposal.