摘要：The Controllership has been the subject of studies and analyzes and reflections of prominent researchers of the sciences that focus on the field management of organizations such as the Administration and Accounting. It is important to note the contribution of the Controllership of public governance, the foundation of a democratic and participative management. In this context, it fits the purpose of this study, reflect on public performance of the comptroller of the city of Salvador, noting the contribution that effective governance in the municipality. The studies were developed in the Department of Finance (SEFAZ) Controllership of the municipality who is linked to. With exploratory, descriptive investigation that involved field research, analysis of documents and reports issued by SEFAZ and the Court of the City (TCM). It is the chart of SEFAZ, your budget and the opinions of TCM. The results show the importance of the Comptroller and denote the impression that the institution studied, this area is not performing their role well.
