Governança e Controladoria Pública Municipal na Bahia: proposição de um modelo conceitual baseado em evidências dos pareceres prévios e no referencial da Controladoria Geral da União

Abstract

This dissertation analyzes the role of municipal controllership units in the State of Bahia based on the results of the judgments of public accounts. The study aims to examine the relationship between characteristics of municipal controllership units, socioeconomic indicators of identity territories, gender of the controller, and accounting outcomes, as well as to propose a controllership model for municipalities in Bahia. This is an applied research, with a quantitative approach, descriptive and explanatory objectives, conducted through documentary and ex-post-facto procedures. It uses descriptive statistics, nonparametric tests, Spearman’s correlation, and logistic regression as data analysis techniques. The research universe comprises 1,987 municipal public accounts judged between 2017 and 2021, with the municipalities of the State of Bahia as the locus. The results show weaknesses in municipal public management, concentration of irregularities in accounting, fiscal, and budgetary aspects, predominance of the audit function, and absence of records related to correction and ombudsman functions. Associations are observed between controllership structure, socioeconomic indicators, gender of the controller, and occurrence of irregularities. It is concluded that there is a need to strengthen internal control in municipalities, and a controllership model is proposed, structured in the functions of audit, prevention, correction, and ombudsman, oriented toward improving governance, transparency, and effectiveness in public management.