FUNCTIONS CARRIED OUT BY THE CONTROLLER OF THE MUNICIPAL MAYORS OF SOUTHWEST OF PARANÁ

Abstract

The purpose of this article is to identify the functions of control carried out by the Municipal Controllers to compare them with the functions of Controllership mentioned in the literature. For this purpose, a questionnaire survey was used with the Controllers of seven municipalities in the southwest of Paraná. The results obtained indicate that the municipalities perform the functions of the controllability defined in the literature, but they act more strongly in the functions “Managerial-strategic”, “Asset protection”, “Evaluate budget”, “Risk control” and, to a lesser extent of relevance, in the functions “Costs”, “Accounting”, “Planning/control” and “Tax”. On the other hand, regarding the more developed activities the priority has been greater in the activities of “monitoring and/or management” of the functions researched. It has also been shown that there is significant involvement in procedures related to “more sophisticated activities” and “execution” of the tasks linked to certain functions. However, it was verified that the controller acts a little in the “compliance with deadlines” and minimally in “supervision of revenue by source and expense by function” and “supervision of revenue and expenditure by category”. Also, it is considered as contribution of this study the knowledge of the current scenario of the actuation of the controller in this set of municipalities of Paraná.