With the emergence of the pandemic caused by COVID-19, the government had to adhere to unbudgeted public spending, which had a blunt effect on the financial situation of the people on the State. In order to act quickly, the federal government had to make use of its contingency reserves, which were supposed to be circumstantial, and became customary. This article is an exploratory descriptive study, which was submitted for delimitation of the set of research at the Ministry of Health, a public agency with a high impact on the situation experienced during the pandemic. Proposing to explore how public spendings occurred in the payment phase in the years 2018 to 2021, regarding the main expenses incurred in the contingency reserve expense modality, the financial impacts resulting from the pandemic COVID-19 were highlighted. Therefore, the Federal Government's Transparency Portal was the basis for the documentary research. Among the main results, significant amounts were found in spendings on vaccines, medicines, advertising and research. It is concluded that the results point to a use of more than 29.35 billion reais in non-existent spending in the years 2018 and 2019, due to the urgent need to contain the damage caused by the collective situation created by the pandemic.

This article aims to analyze the performance of controllership in two companies in the field of treatment and disposal of non-hazardous waste. Regarding the methodology, an exploratory and descriptive research was carried out, through a bibliographic and documentary survey, with a qualitative and quantitative approach, whose data were collected and analyzed. As for the results of the study, first, the understanding of the controllership theme and its participation in the business management process was deepened, seen as an organizational area that subsidizes managers in the search for business effectiveness. Through data analysis, it was observed that the two companies do not have a well-structured controllership, acting only in the planning and budget control functions. To expand its functions, the research suggested analyzing the control indicators of these companies and presenting them to managers. Analyzing the accounting data of the companies studied, their indicators were presented in this article. The evaluation of the indicators made it possible to justify the use of this information in the management process of the two companies to achieve their goals more effectively. It was concluded that the restructuring of the controllership area is essential within both companies.

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