O processo de controle de concessão de créditos adicionais para empresas estatais dependentes: um estudo de caso

Abstract

This paper investigates the implementation of a control process for additional credit concession by the Federal Budget Secretary (SOF), aiming at the payment of legal sentences within dependent state-owned enterprises. A research method, we adopted a case study, evaluating the quantitative and qualitative aspects of the process. This control is analyzed according to the process management theory, in addition to its contributions for the increase in efficiency and accountability, considering Managerial Public Administration within the Federal Public Administration as predominant theoretical mark. We based this study on an exemplary case and expense quantitative data obtained from a public access database. Statistical analysis does not allow us to conclude based on the increase in efficiency of public expense management. Regarding the accountability aspect, there is still the need for improvement. A contribution for these improvements, we suggest the creation of partnerships with competent organs in exerting control of administrative acts, and the steering of t he legal defense of these enterprises as a means to increase expense efficiency and ensure the compromise of the managers responsible for decision that lead to onerous legal convictions, in harmony with the concept of accountability.