Características da Controladoria e do controller na esfera da Administração Pública Municipal: o profissional e a ciência aliados em busca de qualidade na gestão

Características da Controladoria e do controller na esfera da Administração Pública Municipal

Resumo

The management of public activities consists of the combination of administrative practices and methods to achieve the objectives defined by the Administration. Through the set of agencies, the State practices the management of activities within its competence, as they correspond to the public interest. This article aims to present the characteristics of the controllership and the controller in public administration, demonstrating the importance of the control professional in ensuring quality in municipal management. Through a brief bibliographical research, concepts and theoretical foundations of authors such as Cavalheiro and Flores (2007), Bruni and Gomes (2010), Padoveze (2012), Cruz (2012), Fontenelle and Brito (2013), Pacelli (2017), Mozorini (2019) and others that address the Comptroller, the Internal Control and the Municipal Public Administration will be used. It is concluded that the Comptroller's Office is not restricted only to the financial area, but to the information of all the secretariats or bodies of the city government, and it must present mastery over municipal matters. In addition, it must be aware of all external events that directly or indirectly influence the municipality, in the economic, political, and also social contexts. Thus, by expanding the sense of control, the municipal manager and his team will be able to perform an efficient management, ensuring the achievement of objectives and allowing adjustments to be made during the management.

Keywords: Controllership. Controller. Municipal public administration.