Controle social da gestão financeira da política de assistência social: particularidades do Município de Sousa - PB.

Abstract

There are in the scope of public policies the mechanisms of social control and participation, among them the joint representation councils. The present work has as general objective: to analyze how the social control exercise on the financial management of Social Assistance Policy materializes from the action of the municipal councilors of this policy in Sousa-PB. And it also has specific objectives: to understand the conceptions that the municipal councilors of Social Assistance have about the financial management of this public policy; to identify the practices of social control and oversight of the Municipal Social Welfare Fund (FMAS) de Sousa-PB and to analyze the process of organization of the Municipal Social Welfare Council (CMAS) to exercise control of local politics. It is based on Marx's critical social theory as a critical-dialectical approach to reality, referenced by the structural and conjunctural analysis of the studied object inserted in a historical, social, political and economic environment within society, in the contradictory processes of the mode of capitalist production. The methodology used is the qualitative approach, the methodological path of which was based on documentary, bibliographic research and the interview of municipal councilors from April to May 2019. The elucidations made here contemplate the normative structuring of politics of social assistance in the context of the Brazilian safety tripod, as well as analyzes that correlate data, information and conceptions from the national and municipal framework studied and produced in the research process. The forms of materialization of the Municipal Council of Social Assistance of Sousa in the exercise of social control over the financial management of this policy are presented, presenting several points in which the debate is built on the fragilities found in this body, among them: non-parity in the composition of the board, as well as the absence of the representation of users, the absence of meetings for elaboration of actions and the fragile exercise of social control over financial management, which is based on a conjunctural movement of dismantling and setbacks in which social policies are inserted.