O desafio do controle interno para assegurar a eficiência, eficácia e efetividade dos gastos públicos do munícipio de São Leopoldo

Abstract

The present study aims to identify which are the working and controling tools available in the system within the Internal Control of the Municipality of São Leopoldo - Rio Grande do Sul (RS). Such tools guarantee the efficiency and effectiveness of the municipal public expenditures. It also has the purpose of verifying if these controls are useful as tools to plan and assess the ventures of the Municipal Government concerning to performance evaluation and determining the costs of the actions implemented and realized. The implementation of a systematic of evaluation of programs aiming at measuring the effectiveness of public expenditure requires the restructuring of methodologies reffering to the budget of the Municipal Entity, in order to demonstrate, analytically, the programs targeted and allow monitoring of their performance. It is important to point out that we do not plead the elimination of the checked indicators of efficiency, but their institution as instruments of public administration guided for the verification of the quality of the results of the actions of the City Government. It was possible to conclude that the structure to control public expediture is fragile. A lack of auditing costs and performance was also found in the assessment of budgetary targets.