Uma análise da repercussão do trabalho de avaliação da CGU sobre o programa Bolsa-Família durante o PPA 2004-2007

Abstract

The Brazilian Federal Constitution of 1988 (CF/88) provides the government with precise means of action, relating annual budgets to multi-annual planning with a focus on the governmental program. Since its inception, CF/88 has been contributing to noted improvements in program management, such as in the period of 2004-2007 with the regulation of a multi-annual plan, the Plano Plurianual (PPA), which is based upon the government program and consolidates structured processes to elaborate, monitor, assess and review this program. The Comptroller General of the Union (CGU), a governmental body of the Internal Control at the Federal Executive level, has been restructured to meet CF/88, Article 74-I requirements, which provide for the evaluation of the goals of the Plano Plurianual (PPA) and the execution of governmental programs and federal budgets. This research verifies the compliance of actions to improve the Family Grant Program (Programa Bolsa Família - PBF) to the exceptions found in audits and inspections that were carried on by CGU to assess the implementation of this program in the 2004-2007 period. Based upon existing documentation and references, it develops a quantitative analysis of data from program management reports and publications, four auditing reports produced by CGU as a result of management audits on the Secretariat responsible for the PBF and 32% of the total reports on municipal inspections. The results point to a convergence between the PBF component for which CGU s audits and inspections have found more exceptions and the program area that has benefit from a larger number of improvement measures that were originated from managers within the Ministry of Social Development and Fight against Hunger (management of the Single Registry of social programs). This implies that CGU has promptly acted and produced valuable inputs to the implementation of the PBF, consolidating itself as an important source of inputs to decision making at the federal management level, and supporting the review of the literature on the role of internal control in public administration.