Joining forces for integrity: how horizontal accountability policies can increase capacity of municipal comptrollerships

Authors

DOI:

https://doi.org/10.36428/revistadacgu.v15i27.621

Keywords:

Public policy, Public integrity, Municipal internal control, Accountability, State capacity

Abstract

This quantitative research adopts non-parametric tests to assess how the effectiveness of an integrity policy (Join Forces Program), implemented by a horizontal accountability body (Public Prosecutor of Santa Catarina’ State - PPSC) to prevent corruption, can influence changes in capacity and practices of internal integrity system in municipal governments. Five outputs are analyzed based on products resulting from policy measures proposed – corresponding to variables identified in the programmatic objectives – with data collected in surveys by PPSC in 2020 and in the initial diagnosis of 2015 (creation), and the number of criminal cases opened by PPSC. The municipalities were divided according to program enforcement: non-participants; monitored by Civil Inquiry (CI=median enforcement); and signed a Conduct Adjustment Term (CAT=high enforcement, subject to greater obligations). Statistically significant improvements occurred in all variables, except for the number of criminal cases (confidence level close to the 95% threshold, considering p<0.05), confirming the hypothesis that greater changes occur through CAT. It allows inferring that the changes were: quite high in V2-type of the controller's contract; V3-existing auditor career/position; and V4-representations from the controllership to PPSC; moderate on V1-workers at controllership; and V5-special accounts processes (investigations) opened internally; and low in V6-criminal cases. As expected, the internal improvements are not related to the increase in criminal prosecutions, that is, it is too early to evaluate/refuse the anticorruption effectiveness, except for the changes in V4-representations to the PPSC – evidencing the success of the objectives of increasing capacity and bringing closer the actors, deserving follow-up.

 

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Author Biographies

  • Rodrigo De Bona, Menéndez Pelayo International University and Ortega and Gasset - Gregorio Marañón Research Institute

    PhD candidate in Economics and Government at the International University Menéndez Pelayo and University Institute of Research Ortega y Gasset, Madrid, Spain. Post-graduated in Public Ombudsman at the Organization of Iberoamerican States (OEI). Master’s in administration at the Federal University of Santa Catarina (UFSC). Bachelor of Science in Accounting at the Federal University of Rio Grande do Sul. Federal Auditor of Finance and Control in the Office of Comptroller General of the Union (CGU), Florianopolis, SC, Brazil.

  • Fabricio Pinto Weiblen, Universidade de Lisboa, Portugal

     

     

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Published

2023-07-07

Issue

Vol. 15 No. 27 (2023): Revista da CGU, 27,jan-jun/2023

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How to Cite

Joining forces for integrity: how horizontal accountability policies can increase capacity of municipal comptrollerships. Revista da CGU, [S. l.], v. 15, n. 27, 2023. DOI: 10.36428/revistadacgu.v15i27.621. Disponível em: https://revista.cgu.gov.br/Revista_da_CGU/article/view/621. Acesso em: 3 apr. 2025.

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