Análise do controle interno nas políticas públicas em saúde no município de São Fernando/RN.

Abstract

The current scenario of the Brazilian Public Administration requires the need for greater transparency, accountability and control over governmental actions and decisions, focusing on the planning, implementation and evaluation of policies, being essential in this process, the participation of society. Given this context in the public sector, the study seeks to answer which instruments and indicators used by the Internal Control of the municipality of São Fernando, in the state of Rio Grande do Norte, regarding public policies in the area of health in the period from 2012 to 2016. They have Its specific objectives are: to contextualize the administration, the public policies, the public budget and the internal control in the Municipal Public Management; verify how government actions, processes and decisions are controlled, with the purpose of promoting the efficiency and quality of public spending in the health area, especially regarding personnel expenses; identify ways to expand and improve internal control mechanisms in the municipality, with a view to improving the accountability and transparency of government actions; to suggest improvements in the internal control of public health policies in the municipality of São Fernando / RN. Methodologically, this study is classified as descriptive and exploratory, of a qualitative and quantitative nature, through a case study, and with bibliographical and documentary studies, using authors of the area to support the work. The results indicate that the municipality is dependent on constitutional and legal transfers, and the MPF is its largest source of funds. As for the expenses, the data indicate that the greatest expense in health is with the payment of personnel, reaching almost 60% of the total expenses in health in the municipality. In this way, it is concluded that the municipality must have its internal control well active to achieve the highest degree of efficiency in public policies and public health services, offered to society and, also, to assist management in the search for transparency, accountability and expansion of social control.