https://ri.ufs.br/jspui/handle/riufs/11276 Fri, 10 Jul 2026 23:31:05 GMT 2026-07-10T23:31:05Z http://ri.ufs.br:80/retrieve/db678eb7-5990-4274-afcd-60a4478dc48b/PROFIAP.png https://ri.ufs.br/jspui/handle/riufs/11276 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 https://ri.ufs.br/jspui/handle/riufs/25388 Título: A nova arquitetura da previdência estadual de Sergipe: impactos da LC nº 293/2017 e da adesão ao PrevNordeste Autor(es): Dantas, Joseilde da Costa Abstract: This research aimed to analyze how the changes introduced by Constitutional Amendment No. 103/2019 and State Complementary Law No. 293/2017, associated with the State of Sergipe's adherence to the PrevNordeste consortium, impacted the pension rights of civil servants linked to the state's own social security system (RPPS). A qualitative, exploratory, and descriptive approach was adopted, with a single, holistic case study design focused on the RPPS of the State of Sergipe. Research area: Public Administration and Organizations. The methodology was based on the documentary analysis of legal provisions, actuarial reports, institutional data, and information from oversight bodies, with the data being processed through evidence triangulation and the construction of an analytical matrix. The results show that Sergipe was a pioneer in establishing the Supplementary Pension Scheme through Complementary Law No. 293/2017, anticipating guidelines later consolidated by the federal pension reform, even though its implementation was partial due to the non-operationalization of the state foundation FUNPRESE. Within the scope of PrevNordeste, satisfactory financial performance was observed, with profitability exceeding market benchmarks, although the low participation of civil servants limits the constitution of pension reserves and the social effectiveness of the supplementary scheme. The originality of this study lies in its in-depth empirical analysis of a subnational case that has been little explored in the literature, integrating legal, actuarial, distributive, and public governance dimensions. By examining the experience of Sergipe as a state laboratory for pension reform, the research contributes to the national debate on fiscal sustainability, intergenerational justice, and cooperative models of supplementary pension plans in Brazilian federalism. As a practical contribution, it broadens the understanding of the concrete effects of pension reforms on the career path and financial planning of public servants, strengthening transparency and social control. In the field of management, it offers technical support for improving pension governance, formulating compensatory policies, and promoting pension education. Thu, 09 Apr 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25388 2026-04-09T00:00:00Z