Municipal Controllership: juridical comparison among the existing models in the ten largest municipalities of São Paulo State

• Grant number: 18/12719-3
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: December 01, 2018
• End date: November 30, 2019
• Field of knowledge: Applied Social Sciences - Law - Public Law
• Principal Investigator: Thiago Marrara de Matos
• Grantee: Óthon Castrequini Piccini
• Host Institution: Faculdade de Direito de Ribeirão Preto (FDRP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil

Abstract

There is a current tendency in the Municipal Administrations of São Paulo State to revise their Internal Control System (SCI) through the restructuring of the Central Units of the Internal Control System, according to the situation ascertained in the ten largest municipalities in the State of São Paulo, namely: São Paulo, Guarulhos, Campinas, São Bernardo do Campo, Santo André, São José dos Campos, Osasco, Ribeirão Preto, Sorocaba and Mauá. Of these, six have already acted with a view to revise the organization of the SCI, subjecting it to the direction of a central and specialized body, generally denominated General Controllership of Municipality (CGM). Two others have already started discussions in this sense and the other two have not presented any movement on the matter. In the latter four, the coordination functions of the SCI are dispersed by the Direct Administration. In view of the context in vogue in the municipalities examined, the comparative analysis between the different central internal control bodies, within the framework of their structural, serves to demonstrate the role of organizational norms for the construction of effective controls. Another important facet to verify the practical effectiveness of internal control lies in the norms that enumerate and discipline the mechanisms of action of an SCI's Central Unit, that is, its procedures, routines and administrative operating instruments. The comparison between the different laws and projects of municipal laws that institute SCI is ultimately aimed at revealing the points of convergence and normative divergence in the target municipalities, as well as the advances and innovations of São Paulo State in this field relevant to good functioning. In addition, the comparison may result in proposals for the improvement of essential aspects of the internal control of Public Administration in Brazil.