O controle interno na administração municipal como instrumento de efetivação dos princípios fundamentais da gestão fiscal responsável

Abstract

This paper aims to propose a theoretical debate about the institution of Internal Control in Municipal Administration as a Tool for Enforcement of Fundamental Principles of Responsible Fiscal Management". Through this theme, we tried to emphasize the importance of Internal Control in the supervision, guidance and correction of conduct/acts of municipal managers, serving as a tool for efficient and transparent municipal management. Numerous laws bolster acts of Internal Control in the municipal administrations, especially the Federation Constitution of 1988, which endorsed the concept of an Internal Control System in order to work in accounting, financial, budgetary, operational and property of federal entities. Thus, enabled the structuring of a central evaluation unit ("Internal Control System") in order to ensure the adequacy of best practices, validating the acts performed by city managers in the quest for rationalization of public resources and effective fiscal management. With the entry into force of the Complementary Law No. 101/2000 Law of Fiscal Responsibility) rises to the Homeland in the so-called "Responsible Fiscal Management", where the Municipal Mayors seek through fiscal adjustments in financial transparency and balance of accounts; moreover, with the Internal Control System tool for institutional analysis and inspection. Therefore, to accomplish fundamental principles of responsible fiscal management, it is imperative to surveillance, transparency and internal control as a way of shielding the regular tax, administrative integrity and balance / rational use of public finances.