Análise dos indicadores temáticos do TCE-PB para avaliação da eficiência dos Gestores Públicos Municipais no Agreste Paraibano.

Abstract

City Halls are the administrative entity with the largest volume in our country, totaling 5570. For this reason, they are an invaluable source of studies and research for public management. This research intends to analyze 7 thematic indicators of the Tribunal de Contas do Estado da Paraiba that composes the IEGM of the municipal government of Campina Grande, Guarabira, Queimadas, Esperança and Itabaiana, located in the harsh Paraíba. Given this context, what factors of municipal management in the state of Paraíba have a direct impact on the evaluation result obtained by the TCE-PB, through the IEGM ? This is a descriptive, exploratory, qualitative-quantitative study, through documentary and bibliographic analysis. Through the analysis of publicly available data by the TCE-P it was concluded that the greater the failures in internal controls, the worse the assessments obtained by the municipal administrations studied. The opposite situation also was observed and the smaller failures presented in the controls, the better evaluation were obtained by the management that were studied. Thus, the efficiency of internal controls has a direct impact on the results of public management.