Controle interno na administração pública sob a perspectiva financeira: análise da estrutura adotada pelo Programa Restaurante Popular no Rio Grande do Norte

Abstract

To achieve the desired efficiency and effectiveness, internal control in public administration is crucial. It involves procedures, standards, and practices to oversee and monitor government activities, ensuring compliance with laws, regulations, and good governance practices, while also maintaining transparency and accountability in managing public resources. This study aims to specifically characterize the internal control structure used by the managing entity of the PRP (Popular Restaurant Program) in Rio Grande do Norte (RN), examine the mechanisms and indicators used for financial managerial control of the PRP/RN, the distribution of meals, and the investigation of complaints, as well as identify the challenges and opportunities encountered in the financial managerial control process of the PRP/RN. The primary goal is to understand how the internal control used to measure performance in the execution of the Popular Restaurant Program is structured, from a financial perspective, in Rio Grande do Norte. This study seeks to answer these questions through applied and descriptive research, using documentary and observational methods to analyze the internal control mechanisms of the PRP in Rio Grande do Norte, highlighting opportunities and challenges, with an emphasis on the financial perspective, as a means to understand how the internal control used to measure performance in the execution of the Popular Restaurant Program is structured. Notable results include changes implemented since 2019, such as the digitization of processes and the creation of more detailed contracts. Despite these advancements, challenges such as staff turnover and the lack of a centralized management system that consolidates program information into consolidated data still persist, hindering the efficiency of control.