Public Comptrollership in Local Governments: a study on the performance of the internal control units in Alagoas state

Authors

DOI:

https://doi.org/10.36428/revistadacgu.v12i21.171

Abstract

While the number of studies on government monitoring agencies in Brazil is on the rise, little is known about their performance in local governments. To address this gap, we used data from a previous survey of 61 out of the 102 municipal comptrollerships in the state of Alagoas and built an analytical framework to assess their performance and explore their correlations. The data and analysis have shown that 21% of the investigated municipal comptrollerships in Alagoas had a good performance, whereas 30% had a regular performance, and almost half of them (49%) had a bad or nonexistent performance. Moreover, statistical tests indicated that attributes related to material and human resources affect more their performance than legal and organizational attributes do. Although determinants differ from each dimension, we may argue that agencies which have qualified professionals, who work with information systems that fit the activities’ purposes, and operate under internal control policies, tend to perform better than the agencies that do not have those resources. On the other hand, socioeconomic factors as HDI, population size, and revenue amounts of municipalities did not significantly affect the performance of their comptrollerships. Thus, we may derive that the performance of municipal comptrollerships is rather a function of endogenous factors.

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Author Biographies

  • Alzira Ester Angeli, Universidade Federal do Paraná

    Doutoranda e Mestre em Ciência Política pela Universidade Federal do Paraná (UFPR). Auditora Federal de Finanças e Controle da Controladoria-Geral da União.

  • José William Gomes da Silva, Universidade Federal da Bahia

    Mestre em Administração pela Universidade Federal da Bahia. Auditor Federal de Finanças e Controle da Controladoria-Geral da União

  • Romualdo Anselmo dos Santos, University of Sheffield

    Doutor em Política pela University of Sheffield, Reino Unido, e Mestre em Ciência Política pela Universidade de
    Brasília. Auditor Federal de Finanças e Controle da Controladoria-Geral da União

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Published

2020-06-18

Issue

Vol. 12 No. 21 (2020): Revista da CGU, 21

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How to Cite

Public Comptrollership in Local Governments: a study on the performance of the internal control units in Alagoas state. Revista da CGU, [S. l.], v. 12, n. 21, p. 23–44, 2020. DOI: 10.36428/revistadacgu.v12i21.171. Disponível em: https://revista.cgu.gov.br/Revista_da_CGU/article/view/171. Acesso em: 10 oct. 2025.