ISSUES FOR REFLEXION
1. Challenges to the reforms of public internal control: absence of a unique prescribed path, political rush, technical insufficiency and administrative traditions.
2. Unlearned lessons: political decision precede the prescription, a modification of the norm is not a reform, precipitated juridical transplant leads to problems in the implementation, planning to guarantee resources; excessive segmentation can result in blindness in relation to systemic problems; internal control must coincide with the PFM system.
2
CONDITIONS TO SUCCESS
3
1. Top managers must be favourable to and engaged in the reform
2. Change must reach the administrative culture (management responsibility and real delegation)
3. Sufficiency of resources, including leadership over the implementation of the process
4. Integrated approach- PIC is not a technique in itself, but a part of the public Finance Management and the Public Administration
5.Permanent and sustainable formation for all
44
1822-1889 1930-1937 19901889-1930 1967
Empire: evolution of the structure of the
colonial administration
Ancient Republic: emergence of some
enterprises andautarkies, besides some
alterations in the ministerial structure
First government of Vargas: first deliberated, systemic and
continuing effort of administrative modernization
1967 Administrative reform: patronization of
structures and procedures and introduction of
instruments of intervention
Reform in the 90’s: management
administration
REFORMS IN THE PUBLIC ADMINISTRATION IN BRAZIL
55
1964 1967
Law n. 4.320: emergence of the concept of internal control, covering the verification of legality of the acts, the functional fidelity and the achievement of goals
January,1967: the Federal Constitution defines that the financial and budgetary
control of the Union will be exercised by the National Congress through the external control and the systems of internal control of the Executive Power, established by law
February, 1967: the Decreed 200 does not mention the term “internal control”. It defines
‘control’ as an administrative function. Moreover, it defines the certification of regularity of the acts,
before the sending the accounts process to the Tribunal, as a competence of the auditing system
EMERGENCE OF THE CONCEPT OF INTERNAL CONTROL IN BRAZIL
6
20021967 1986 1999 20031979 1994
IGF – Financial Administration
System, Accounting and Auditing
Secretary of Internal Control (Ciset e Secin)
Secretary of the National Treasure. Implementation of
the SIAFI. System of Internal Control
Creation of the Federal Secretary of
Control
Extinction of the Ciset; the SCI developed into 3 systems:
Managing Administration, Accounting and Internal
Control; emergence of the position of AECI in the
structure of the Ministries
Transference of structure from MF’s to the PR
Creation of the Controladoria
Geral da União, incorporating the SFC in its
structure
INTERNAL CONTROL REFORMS IN BRAZIL
Top Related