Governança pública de contratos acadêmicos na UFRN: diagnóstico e proposta de melhorias com foco em mecanismos de controle interno

Abstract

The research has as its theme the applied public governance in the context of the macroprocess of management of academic contracts at the Federal University of Rio Grande do Norte (UFRN). Considering the conclusions of previous studies at UFRN, from Medeiros (2014), Silva (2015), Lima (2017) and Nascimento (2017), it was assumed that the practices of public governance and contract management at UFRN are incipient, and the institution may be exposed to weaknesses and management risks not treated properly. The focus on the problematization resulted in a research cut whose overall objective is to propose improvements to improve internal control mechanisms in the public governance of academic contracts signed between UFRN and its Support Foundation (FUNPEC). For this, the mapping of the macroprocess and the identification of the existing control mechanisms were carried out. With these elements, subsidies were found to propose the necessary improvements and improvements. The method that inspired the present study was the research-action approach, in the technical-political modality and the research classifies itself as applied nature; approach to the problem, as qualitative; as to the objectives, as descriptive; and as for the technical procedures, it is presented as a case study. The use of the Bizagi software for mapping the macroprocess and a semi-structured interview script applied with the tactical managers of the macroprocess are the composite of research materials and instruments. As a result, 4 (four) subprocesses were mapped and 62 (sixty two) control mechanisms were identified, 13 (thirteen) in the planning subprocess, 15 (fifteen) in the execution subprocess, 11 (eleven) in the subprocess of contract and 23 (twenty-three) in the subprocess of accountability. In addition, these control mechanisms were classified into three categories: bureaucratic, managerial and risk-based. Prevalence of bureaucratic controls was detected (68%), with presence of management controls (58%) and risk-based controls (48%). According to the TCU (2014) conceptual framework, the governance of academic contracts at the UFRN is at the intermediate stage, denying the research presupposition, which predicted that governance will be classified in the initial stage. After the diagnosis, a three-part improvement plan was prepared: a) improvements in management information systems, b) a schedule for risk mapping in the macro-process, and c) recommendations on each of the 62 controls detected in the diagnosis. This improvement plan is designed to reduce bureaucratic controls by prioritizing managerial controls and risk-based controls to advance the governance stage from the intermediate to the improved level, bringing the management of principles and good governance closer together. practices, with a set of controls focused on the purpose of the process, based on risk management, performance monitoring and incorporate of value.