Relato Integrado no setor público: um estudo de caso sobre o nível de aderência da Marinha do Brasil ao novo formato de relatar as contas na Administração Pública Federal

Abstract

The TCU, in 2018, brought significant changes in the process of presenting the accounts of the bodies and entities of the Federal Public Administration. Among the proposed changes is the structure of the Management Report based on the Integrated Reporting model, developedby the International Integrated Reporting Council (IIRC). The objective of this research is to analyze how the Brazilian Navy adhered to this new format of reporting public accounts. To achieve this objective, a qualitative and descriptive research was carried out. As for the technical procedures, a content analysis was carried out in the Management Reports of the Navy Command for the years 2018, 2019 and 2020 based on the verification criteria defined by the TCU through the RG self-assessment tool made available in 2020. In addition, the degree of compliance with the disclosure of information considered to be of general and collective interest defined by the TCU on the Brazilian Navy website was verified, as this is the last stage of the new accountability process. For this purpose, the Transparent Brazil Scale tool developed by the Comptroller General of the Union, adapted for this study, was used. Finally, a case study was carried out at the Navy Internal Control Center, a Military Organization responsible for coordinating the accountability processes of the Navy's accounting units, with a field study and application of interviews with the auditors responsible for the process. coordination, in order to seek the perception of these servers about the opportunities for improvement in the process and its main challenges. The results of the content analysis carried out in the RG 2018, 2019 and 2020 and in the interviews showed a level of adherence of 44%, 60% and 65%, respectively, to the structure proposed by the Court of Auditors. The Navy presents an evolution in the disclosure of information from the RG 2018 to 2019 and an improvement of the RG 2019 with the RG 2020. The low adherence verified in the RG 2018 can be justified, due to the disclosure of the new report format having occurred in September/2018, which meant that, for the disclosure of the RG in the form of an Integrated Report of that year, there was not enough time for the organization to incorporate in greater depth the concepts established in the regulations. The concepts brought significant changes in the structure and which, for the public sector, represented an originality, without previous references that served as a basis for their incorporation. The main opportunities for improvement raised by this study are related to the establishment of governance for the process of elaborating the RG, carrying out an alignment of information with the objective of promoting coherence and connectivity of information, the evolution in the maturity of the process of risk management in order to promote safety in the dissemination of this topic and, clearly define who are its stakeholders that deserve attention in the dissemination of the results achieved by the organization.