Reflexos da conformidade de registro de gestão: um estudo de caso em uma instituição federal de ensino superior

Abstract

Public management has progressively implemented mechanisms designed to promote transparency, supervision and control of the activities of public agents in the use of public resources. Management Record Compliance plays a fundamental role as an internal control and efficiency mechanism in public institutions, providing support for management, mitigating the risks associated with budgetary, financial and asset execution. Therefore, this study aims to analyze the consequences of the Management Record Compliance process in a Federal Higher Education Institution in the perception of public agents. The study is qualitative, characterized as a case study. Documentary research and interviews were carried out with the civil servants responsible for compliance, in addition to the managers involved in the process and the institution's chief auditor. The results highlight that there are elements that harm the process, including staff shortages, high volume of processes, delays in receiving documents by PEN and the lack of a committee for procedural analysis. However, despite obstacles, the institution is committed to improving the sector. This includes a more comprehensive restructuring of the department, with the possibility of implementing risk management as part of this restructuring process, with the aim of significantly improving transparency at all stages of Management Record Compliance. Furthermore, it is planned to improve the use of technological systems to improve the process and establish a communication channel that promotes greater integration and effective relationships between conformists and other departments.It is also important to highlight the urgency of a compliance manual with clear guidelines to ensure the effectiveness of processes and compliance with current regulations.