O controle externo e sua importância para uma gestão transparente: um estudo de caso na Prefeitura Municipal de Sumé-PB.

Abstract

The controls of the acts of government order are linked closely to the democratic rule of law, in which there is the supremacy of the collective interest, to the detriment of particular interest, and this supreme power is aimed at effective and proper use of public funds regarding social demands that can ensure improvements in the lives of citizens. This control of the state in a way can be understood as a kind of tie between the company and the manager, mainly because it is not only the duty of the State to supervise the proper applicability of resources, leaving this task also to the members of society, and that they can charge of managers the correct applicability of the exchequer. The verification actions of the acts of public management, with regard to the activities of various bodies that make up the state structure can be effected in two ways: through the State Control, which is a form of control exercised by the government, and the social control that can occur directly by the citizens, and in general by society. In this sense, this article directs to the study of the State Control through the analysis of the last two technical opinions issued by the Court of Accounts of the State of Paraiba (TCE-PB) for the years of the years 2012 and 2013, who enjoyed the set works that have been performed or that are still running process in the municipality of Sume, Paraiba, with funds from the federal and state governments. As inquiry seeks to discover the relevance of the Technical Reports presented by the ECA-PB as External Control tool and its consequences for Public Management of the municipality of Sume-PB?. Thus, this work presents a proposal that has the general objective to analyze the perception of TCE-PB on municipal management Sumé-PB through the Technical Reports for the years 2012/2013. And as specific objectives, contextualize the external control and its importance to the current public management; point out the negatives and positives from the perspective of the TEC-PB about the technical opinions of the years 2012/2013; and check the alignment of the actions of municipal management on the opinions of the years 2012/2013. Regarding the type of research, this study is characterized as a descriptive nature, exploratory and follows a documentary research bias. Based on discussions based during the preparation of this study, it was found and punctuated the control of government acts stela the correct and active application of public funds, in order to meet the needs and demands of the repressed population assisted.