Execução do processo de conformidade de registro de gestão no Instituto Federal de Sergipe

Abstract

Public management has increasingly used mechanisms aimed at transparency, inspection and control, divided into the external and internal areas, of the actions of public agents. As an element of internal control and efficiency of public institutions, management record compliance acts as a preventive control with regard to budgetary, financial and patrimonial execution, capable of mitigating the risks inherent to the use of public resources and, if necessary , guide the institution through the use of corrective measures in a timely manner. Based on Internal Audit Report No. 004/2016, deficiencies were identified in the execution of management record compliance in the management units of the Federal Institute of Sergipe, such as lack of training, formalization and standardization of processes, failure in communication between servers and no procedures manual. Thus, this study aims to analyze the management record compliance process at the Federal Institute of Sergipe. The present research has a descriptive and applied nature, through the use of the qualitative approach, also characterizing it as a case study. For data collection, bibliographic and documentary researches were carried out and, as an instrument, interviews with semi-structured script were applied to the regular servers allocated in the management registry compliance coordination, looking for elements that supported the analysis of the process. The collected information was treated and analyzed, through document analysis and content analysis. As a result, it was noticed that, in view of the complexity and necessary knowledge of compliance, there are elements that leave the procedure a little fragile, such as the lack of more practical training, high turnover of employees, budget limitations and the absence of an information channel. that brings conformists together. However, there was an evolution in the process and, despite limitations, it was identified that the institution has been giving greater importance and making efforts in order to improve the management record compliance, since it deliberated actions for the detected deficiencies initially be minimized. These measures contribute to the strengthening of preventive control within the management units of the institution and, consequently, better transparency and use of public resources.