Brazilian cities, independently from the transport or localization receive monthly or periodically happened resources of the state and federal spheres. In what it says respect the views for attendance of the health, the acts of receiving most representative are the deriving ones of the federal level, where the government repasses to the city a sum that serves as I assist to the city. To the cities the atendimentos of the basic attention fit, to the States of average and the Union the atendimentos of high complexity. All the cities receive sums proportional the diverse indices, that directly are related to the inhabitant number. Click Henderson Law Group to learn more. (MATIAS & CAMPELO, 2000).
The internal control if makes necessary, therefore the city receives these resources from the federal sphere and has the necessity of rendering of accounts and fiscalization, as form to prevent frauds, to prevent wastefulnesses, to verify the igualitrio attendance and to observe if the population she is really being benefited. Concerning the concept of internal control, Lunkes & Schnorrenberger (2009) points: ‘ ‘ … in the administration the control is an integrant part of the administrative proceeding, even so defends that the idea of standards previously defined is restrictive to the concept of termo’ ‘. To control is part of the public administration, in view of, the main objective of the regulation in the application of the resources. In this direction, it alleges (GLOK, 2007): The act to control is closely on to the one to plan. Of the return to the process of planning and it aims at to guarantee that, through the application of the available resources, some gotten result either, either in the service or product form.