ACCOUNTING ACTIVISM FOR THE INTERNAL CONTROL SYSTEM: A PROJECT CONCRETEING THE EFFICIENCY OF MUNICIPAL BODIES AS ESSENTIAL TO GOOD GOVERNANCE

Abstract

The article seeks to emphasize the importance of the qualification of the members of the Municipal Internal Control Systems, dealt with at articles 31, 70 and 74 of the Federal Constitution, and how municipal management can be benefited by an effective and efficient performance of the members of this system, even though the system is instituted as a result of the activism of the Courts of Accounts, which aim to requalify the provision of public services and good governance; thus becoming an indispensable element for the promotion of the public policies foreseen in the Constitution and in the budget laws. The internal control system constitutes a mechanism of governance and monitoring of government goals and programs, in the provision of public services. However, at the municipal level, with rare exceptions, it is common to see that internal control systems are fictitious, exercised by public agents who do not have professional qualifications compatible with the duties of the position, often integrating careers at the elementary or secondary level. Based on the activist approach induced by the Courts of Accounts, we defend that the adequate qualification of the members of the Internal Control System, from the point of view of Luhmann Systems Theory, might give concreteness to the efficiency of the municipal control and to the fundamental right to good public administration; which qualifies the very performance of the external control.