Uma proposta de controle interno da gestão da folha de pagamentos de pessoal na administração pública.

Abstract

In the economic and fiscal context that the Brazilian public administration currently lives, in particular the State of Piauí, especially regarding to the difficulty of maintaining the balance of the staff expenses, internal control is an important tool to support the management of expenses of this nature. In this context, this dissertation work has as scope the internal control of staff expenses, especially the payroll of the state public administration. This research aims to propose improvements to the internal control of the management of staff payroll of the Public Administration of Piauí. For this purpose, a quantitative and qualitative research was carried out, with a descriptive and exploratory nature, to analyze the Internal Control System of the State Executive Branch's payroll. Direct and participant observation and questionnaires were used to identify flaws or drawbacks in these systems, as well as to propose improvements, elaborating operational manuals and roadmaps for an integrated internal control system to improve the lines of defense. After elaboration, proposition and implementation of the improvements, questionnaires were used to evaluate possible improvements implemented, especially of the control roadmaps, according to participants' perceptions. In the first line of control, the dearth of manuals and standards for the instruction of the administrative management activity was identified, in which it was proposed, among others, the preparation of operational manuals to meet these needs. In the second line of defense, it was identified a lack of analysis by the internal control of the processing and payment of payroll and other staff expenses, both in budget and financial execution as in hiring, proposing the construction of specific roadmaps for analysis of hiring and budgetary and financial execution of this type of expense. In the third line of defense, integration flaws between management were identified and lack of systems for the performance of some activities, suggesting the integration and sharing of information and the search for some systems, through interinstitutional cooperation. Regarding to the evaluation of the proposed and implemented improvements, an improvement of approximately 70% was observed, highlighting the integration, information sharing, transparency and quality of information management aspects related to the observable percentage progress. Efficacy, Efficiency, Report, Quality and Innovation were highlighted.