THE INSTITUTIONAL TRAJECTORY OF THE CONTROL SYSTEM
OF THE FEDERAL EXECUTIVE AUTHORITY: the emergency and
evolution of the Federal Comptroller's Office
Name: FREDERICO PERINI MUNIZ
Publication date: 20/09/2017
Advisor:
Name |
Role |
|---|---|
| MARGARETH VETIS ZAGANELLI | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| MARGARETH VETIS ZAGANELLI | Advisor * |
Summary: The Internal Control System of the Federal Executive Power (SCI) has a
constitutional basis and reaches all federal agencies and entities, as well as the execution of public resources of the Union by federal entities or private organizations. It is inserted in the context of control mechanisms whose purpose is to verify the legitimacy of administrative acts and to ascertain the legality and effectiveness of public sector expenditures. Even with such competence and scope, the internal control
function carried out by the SCI has not yet been approached adequately by the most widespread legal doctrine. Institutionally, SCI is relatively new and has undergone significant changes. Its central agency, the Ministry of Transparency and Comptroller
General of the Union (CGU), has gained new attributions since its inception and it has suffered an administrative reform in 2016. It was then intended to identify the institutional changes that occurred in the CGU and to analyze how they affected SCI.
The path dependent will be used to trace the institutional trajectory of the CGU, demonstrating the legal paths traversed, as well as identifying the impacts of these changes for the SCI.
Keywords: Public Administrative Internal Control. Public administration. Path dependent. Internal Control System of the Federal Executive Power. General Comptroller of the Union.
