Uma análise dos sistemas de controle interno dos legislativos municipais de cinco capitais brasileiras

Abstract

This Master Thesis aims to identify the main aspects of an Internal Control system within the municipal Legislative branch. Additionally, it seeks to evaluate the existing regulatory and formatting models within the internal control systems of Municipal Chambers, examining the structures of the teams composing these internal control systems to determine a benchmark value that could be used by other institutions, considering the relationship between public resources allocated to these entities and the number of staff members working in the central internal control unit. To achieve these objectives, a multiple-case study was conducted, selecting the Municipal Chambers of Porto Alegre, Rio de Janeiro, Manaus, Goiânia, and Salvador. The selection criterion was based on being the state capitals that received, on average, the highest allocations of Executive Branch funds between 2017 and 2020. Data collection involved documentary analysis, enabling a comprehensive approach to internal control systems in each location. Among the findings, it stands out that Porto Alegre lacks internal control in the Legislative sphere independent of the Executive power, while Manaus faces challenges in complying with the Access to Information Law. Conversely, Goiânia and Salvador have central internal control bodies linked to the Chamber Presidency, and in Rio de Janeiro to the Board of Directors, an institutional arrangement that impacts the autonomy of control bodies. Furthermore, it is argued that creating these bodies through municipal law ensures stability, with Rio de Janeiro being the only one to require specific qualifications for the top position, promoting independence. Based on the studied cases, this study suggests that for every increase of R$ 25,000,000 in the Legislative budget, at least one public servant should be designated to work in the entity's internal control. This measure aims to strengthen internal defense capabilities, as established by the 1988 Federal Constitution for public bodies in fulfilling their institutional mission.