Avaliação de programas públicos por meio da análise estruturada dos relatórios de auditoria da Controladoria Geral da União

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2011-07-01

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Several social programs in Brazil are still in early stages of implementation and are operated in social reality rather complex and diverse in terms of management capacity. In this context, evaluations focused on the implementation process conducted by exploratory and semistructured approaches, relying on evidence produced on a regular and timely basis, are essential to produce information, in fact, relevant and useful for the improvement of public decision. In this perspective, this paper proposes to show the potential of information collected on the Municipal Audit Reports conducted by Controladoria Geral da União (CGU) using Content Analysis to diagnostic implementing problems on federal programs. It takes the evaluation of the Pharmaceutical Assistance Program, identifying issues and problems of its management in Brazilian cities relying on the audit reports of 114 municipalities in the states of São Paulo, Rio Grande do Sul, Maranhão and Piauí, between 2004 and 2008. Lack of inventory control, expired products, shopping outside of agreed list of medicines, lack of employment as a pharmacist in the city are some of the basic problems experienced, reflecting the difficulties of management in municipalities and, as a consequence, the low effectiveness of social spending in the country.

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