Controladoria como instrumento de eficiência na Gestão Pública: um estudo sobre o controle no processo de pagamento de pessoal da Marinha do Brasil

Abstract

Paying personnel in the public sector is a sensitive and dynamic activity that, in addition to composing an accounting-financial structure, it has a great psychosocial effect in any public or private institution. Therefore, the objective of this research is to analyze the role of control over the personnel payment process in the Brazilian Navy's payroll. The research methodology is classified as descriptive, with a quantitative approach that performs a study based on multivariate statistical techniques applied to data from the Brazilian Navy's personnel payment information system. The results show that of the 102 military organizations with attributions of centralizing payment organizations (OC) analyzed, 72 concentrate less than 1% of the relative frequency of the data and 30 concentrate about 81% of the total control actions, with a relevant asymmetry between the percentage distributions between them. A growing trend was also observed in the actions of control over payment entries during the analyzed period, whose average in 2020 reached the interval between 2,000 and 3,000 entries/month, with 59% of these actions referring to the control exercised automatically by Brazilian Navy's payment information system, while 41% are from the internal control actions of the OC. The study revealed that among the 31 items initially analyzed, eight stand out as the ones that contribute the most within the control actions in the personnel payment process and another six are influenced by outliers, presenting some OC with observations that are very different from the analyzed set. This allowed to establish a ranking among the OC, for each category of analyzed rubrics and investigate the main findings attributed by the control in each of the eight rubrics that stood out, identifying those most frequent in the analyzed period. The results of the segmentation of the evaluated OC show that it is possible to group them into 4 similar clusters regarding the actions of control over the personnel payment processes. In this way, the set of results presented allow the institution to compare and weigh the cost-benefit of what should or should not be implemented, in initiatives aimed at constantly seeking to improve the efficiency of the personnel payment process.