Risk Barometer of Municipal Governance: An Evaluation Model with emphasis on the Structures and Practices of Internal Comptroller

Abstract

This article aims to investigate which dimensions, variables and criteria can compose a theoretical-empirical model of evaluation of public governance applicable to the municipal executive power. This exploratory research started from theoretical, normative and documentary references to establish categories of analysis and to select possible variables and risk criteria. Having as differential the evaluation of the structures and practices of internal control and risk management, the barometer proposed contains 43 variables in six dimensions. The application of the model to the 295 municipalities of Santa Catarina, within the applied methodology, made it possible to consider the level of governance fragility in these municipalities as medium (0.451 on a scale between 0 and 1). The significant direct correlation of risk in three dimensions - materiality, equity and accountability - may indicate that larger municipalities, although with more resources, may have a more vulnerable social justice and lower levels of accountability. Minors, on the other hand, may have more risks in transparency, structures and control practices. Future studies may explore the results of applying the model proposed here, which can be evaluated in a temporal perspective, as new data are being collected by the control agencies in Santa Catarina. The barometer has empirical applicability, once the scale was didactically divided into bands, and can serve as a reference for municipalities that intend to implement or improve their governance mechanisms and reduce risks. The deepening of the research findings can make it a very rich contribution to the discussion of local public governance.