Gestão da informação e o controle externo do Tribunal de Contas da União na Coordenação de Gestão de Pessoas da Universidade Federal da Bahia

Abstract

This research deals with addresses information flow as tool that all organization use in order to enhance their management processes. As a tool used in an organization in the search for improvement in management precesses. Its objective is to propose improvements in the information flow adopted by the Position Accumulation Commission of the Federal University of Bahia for the investigation of signs of possible irregularities, related to non-compliance to the exclusive dedication regime, embodied in participation the participation of civil servants in a private company and the accumulation of public positions or jobs, which are highlighted in monitoring inspections by the Federal Court of Auditors, specifically, identify signs of irregularity; describe these signs; map the information flow carried out in compliance with inspection and investigate how the information has been applied to comply with this inspection. To achieve this objective, a methodological procedure was adopted methodological named as case study with the Position Accumulation Commission, a sector composed of that makes up the People Management Coordination of the Federal University of Bahia, surveying the informational flow adopted by the sector in investigating signs of possible irregularities involving the accumulation of positions or public jobs, the exercise of exclusive dedication and the participation of federal public servants in private companies. Parallel to the bibliographical survey to compose the theoretical basis, documentation documentary research was carried out with a qualitative and descriptive approach. Data collection was carried out in the second half of 2023 and the evidence of non-compliance with the exclusive dedication regime had early data collection, between June 2023 and July 2023 for the purpose of participating in an event in the area. The research sample corresponds to the information flow adopted by the investigated sector and the employees responsible for carrying out the entire investigation and clarifying signs of irregularities. The research technique used to obtain information was a semi-structured interview model, applied to employees responsible for providing inspection services, subdivided into six categories of analysis, involving the need, acquisition, organization and storage, distribution and use of information to describe the informational flow adopted in the supervision of the Federal Audit Court. Another research technique used was direct observation, which had as a collection instrument the production of an observation diary to record information, aiming at mapping of the information flow. The results were submitted to content analysis Bardin’s method, demonstrating the presence of weaknesses such as the following needs: organization and standardization of work activities; monitoring of all phases of the procedural process; adoption of coercive means that speed up the process; means that allow preventive inspection. Based on these weaknesses, proposals for improvements in the information flow of the researched unit were presented. The contribution of the research lies in the fact that such a study can be reproduced and adapted in processes of a similar nature occurring in higher education institutions, linked to the federal public authorities that are subject to the same monitoring supervision by the Court.