https://ri.ufs.br/jspui/handle/riufs/11275 Sat, 18 Jul 2026 13:36:24 GMT 2026-07-18T13:36:24Z http://ri.ufs.br:80/retrieve/6c509cb1-bef5-4e3f-80ad-1ccacf4b96a1/PROFIAP.png https://ri.ufs.br/jspui/handle/riufs/11275 https://ri.ufs.br/jspui/handle/riufs/25541 Título: Atos de admissão provenientes de concurso público: uma análise dos requisitos sob a ótica do controle externo no estado de Sergipe Autor(es): Lima, Renata Santos Abstract: Objective: This research aims to present a systematization of the requirements for analyzing personnel admission acts resulting from public competitive examinations from the perspective of external control in the State of Sergipe. To this end, the research seeks to analyze the processes filed with the Sergipe Court of Accounts as "personnel admission acts" between 2019 and 2025, in addition to collecting data from the official websites of other Brazilian Courts of Accounts, with a view to verifying the most recurrent guidelines relevant to the analysis of requirements related to personnel admission acts resulting from public competitive examinations. Methodology: This study is characterized as qualitative, exploratory research with an inductive method and is classified as a case study. In addition to the bibliographical survey, data collection can be classified as primary, given the analysis of processes and the checklist used by the TCE/SE, and secondary, considering the data obtained from the websites of the 33 (thirty-three) Brazilian Courts of Auditors. Therefore, a content analysis technique was developed according to the guidelines of Bardin (2016). Relevance and Originality: The relevance of this study is evident because the selection of public servants through public examinations is a rule established in the Federal Constitution. Thus, the role of the Courts of Auditors in external oversight is a tool capable of contributing to the interests of the entire community through the oversight of public examinations, which must be conducted in full compliance with legal principles and provisions, with previously summarized and well-defined guidelines, to combat hiring processes tainted by favoritism of any kind. The originality of this work lies in proposing a systematized presentation of the guidelines and requirements for analyzing the hiring of personnel resulting from public examinations from the perspective of state external oversight, given that the Sergipe Court of Auditors does not yet have specific internal legislation detailing this area. Theoretical, methodological and management contributions: The systematization of guidelines and requirements for personnel admissions contributes both to the analysis and clarification of criteria relevant to the exercise of external control and to the guidance of those under its jurisdiction in carrying out future competitions, encouraging the holding of more honest public competitions, in harmony with constitutional principles. In methodological terms, the use of a qualitative case study focusing on the TCE/SE allows for a more in-depth analysis of the practice of external control at the state level, which can be replicated in other Brazilian Courts of Auditors. Regarding management, the research offers a concrete proposal for the systematization of guidelines and requirements, which proposes the improvement and speed of the analysis carried out by the Court of Auditors' own employees and, consequently, the guidance of those under its jurisdiction in carrying out future competitions. Social/societal contributions: contributions are very significant since the selection of capable and qualified civil Social servants, carried out in an increasingly integral and crystal-clear manner, directly impacts the implementation and efficiency of public policies, having a positive impact on the public interest. Results: It is expected that the results obtained in the research can support the development of internal legislation capable of promoting the presentation of a systematization of the requirements for analyzing acts of admission of personnel resulting from public competitions from the perspective of external control capable of being replicated by other Brazilian Courts of Auditors. Fri, 22 May 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25541 2026-05-22T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25501 Título: Reestruturação organizacional da Coordenadoria de Controle Interno do Tribunal de Contas do Estado de Sergipe: possíveis caminhos para melhora da eficiência administrativa Autor(es): Campos, Sumaia Silva Abstract: Context: Internal control is an essential instrument for strengthening public governance, transparency, and administrative efficiency. Within the scope of Courts of Accounts, its institutionalization represents a strategic milestone for improving management and accountability. The Court of Accounts of the State of Sergipe (TCE-SE), although it has an Internal Control Coordination Unit, still faces structural and regulatory challenges to fully comply with the guidelines of ATRICON Resolution No. 04/2014 and the Performance Measurement Framework for Courts of Accounts (MMD-TC). Objective: The study aimed to propose guidelines to improve the organizational structure of the Internal Control Coordination Office of the Court of Accounts of the State of Sergipe, in light of ATRICON guidelines, COSO frameworks, and a comparative analysis with other Courts of Accounts, in order to enhance the effectiveness of the Internal Control System. Methodology: The research was characterized as a qualitative case study, of an applied nature, with a propositional purpose. The evidence used was exclusively secondary, obtained through documentary and comparative analysis of legislation, resolutions, institutional regulations, and reports from the Performance Measurement Framework for Courts of Accounts (MMD-TC).The methodological procedure involved the critical examination and comparison between the structures and regulations of the TCE-SE and other Courts of Accounts, in order to identify gaps, convergences, and best practices that would support the proposed organizational restructuring. Main Results: The research resulted in an organizational restructuring model for the Internal Control Coordination Unit of the TCE-SE that favors the institutionalization of the Internal Control System, strengthens organizational governance, and contributes to the improvement of administrative efficiency. Relevance and Originality: The relevance of the study lies in the need to modernize and strengthen internal control in Courts of Accounts, consolidating the TCE-SE as a reference for good institutional practices. The originality lies in proposing a specific organizational structure applicable to the reality of the Court, with the potential for replication in other Courts of Accounts. Theoretical, Methodological, and Management Contributions: Theoretically, the study expands the discussion on organizational governance and internal control in public administration; methodologically, it adopts an applied case study, which allows for in-depth and comparative analysis of organizational models; and, in terms of management, it offers a practical restructuring proposal capable of improving processes, strengthening accountability, and optimizing institutional performance. Social contributions: By proposing improvements in the organizational structure and the institutionalization of internal control, the work aims to strengthen governance and public transparency, promoting a more efficient, reliable, and aligned administration with the collective interest. Fri, 19 Jun 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25501 2026-06-19T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25498 Título: Administração estratégica e governança no setor público: proposição de modelo com base em documentos do TCU e do estado de Sergipe durante o ciclo 2023-2027 Autor(es): França, Eldro Cardoso da Abstract: bjective: This research develops a normative model of strategic administration for the State of Sergipe, aiming to align state planning instruments (2023-2027 cycle) with the public governance practices recommended by the Federal Court of Auditors (TCU). Methodology: The methodology applied a qualitative approach, consisting of documentary research on Sergipe's main budget plans and laws, alongside a benchmarking analysis with the governance models of Ceará, Minas Gerais, and Espírito Santo, utilizing the TCU's Basic Governance Framework (RBG) as the analytical parameter. Main Results: The main findings revealed critical structural gaps within the state administration: the absence of a formal risk management system, the prevalence of effort indicators (outputs) over results indicators (outcomes), sectoral fragmentation ("silo effect"), and the incipiência of monitoring mechanisms. Theoretical and Methodological Contributions: On a theoretical level, this study contributes by analyzing policy diffusion and institutional translation within federalism; on a methodological level, it offers a replication process for adapting national standards to subnational levels, which can be utilized by other federative entities. Relevance and riginality: The relevance of this study lies in addressing the application of national governance standards at the subnational level, while its originality stands out by transcending mere diagnosis to propose a concrete managerial solution for institutionalization: a draft decree. Social and Managerial Contributions: As a managerial contribution, it delivers the normative framework for institutional strengthening; socially, the implementation of the proposed model has the potential to foster a culture of transparency and social participation, resulting in more effective public policies and the enhanced delivery of public value to citizens. Mon, 25 Aug 2025 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25498 2025-08-25T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25494 Título: Despesas com pessoal e efetividade da gestão municipal: foco em educação e infraestrutura em Sergipe Autor(es): Sant’Anna, Tatiane de Jesus Abstract: This study aimed to examine the relationship between the level of personnel expenditure commitment and the effectiveness of municipal management, focusing on the areas of Education and Infrastructure across the 75 municipalities of Sergipe, Brazil, from 2020 to 2024. The methodology adopted a descriptive, correlational, and quantitative approach, using longitudinal panel data. Descriptive measures and GAMLSS regression models were applied, employing a beta distribution and mixed effects. The methodology was based on the creation of a synthetic indicator resulting from the combination of multiple individual indicators previously normalized and integrated into a single scale, named the Fiscal-Social Effectiveness Composite Index (ICEFIS). The results indicate high inter-municipal heterogeneity in both fiscal rigidity and the provision of essential public services. On average, personnel expenditures exceeded the prudential limit established by the Fiscal Responsibility Law for most of the period, showing a downward trend only in 2024, which signals a recent process of aggregate fiscal adjustment. The overall ICEFIS showed an upward trajectory between 2020 and 2022, followed by a slight decline and stabilization in 2023–2024, remaining, on average, at an intermediate level on the unit scale. Econometric evidence suggests a statistically significant association between fiscal rigidity and fiscal-social performance, reinforcing the importance of budget balance policies combined with improvements in the efficiency of public resource allocation. The theoretical and methodological contributions lie in expanding the understanding of the links between fiscal responsibility and the effectiveness of public policies, as well as in advancing methodology through the application of the GAMLSS model with mixed effects and the proposal of a replicable index. Its relevance and originality stem from simultaneously examining fiscal variables and outcomes in strategic social areas, thereby providing empirical evidence to support fiscal and social management policies. Finally, the social and managerial contributions include the provision of analytical tools that may assist public managers and oversight bodies in decision-making, in planning more effective policies, and in the efficient allocation of resources at the municipal level. Tue, 14 Apr 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25494 2026-04-14T00:00:00Z