Is the public lighting contribution being used to pay for lighting services? Exploratory study in municipalities in the state of Cearáará.

The State demands resources to guarantee the fulfillment of its final functions, achieved through the creation of public goods and services that allow collective needs to be met. In this context, the revenue from the Public Lighting Contribution (CIP) gains prominence and, therefore, it is relevant to identify whether the use of this tax is capable of guaranteeing its usefulness as a public policy based on the normative provisions created and structured for its control. Therefore, the objective of the article will be to evaluate the control and management of resources linked to CIP revenue with constitutional and infra-constitutional provisions. The methodology used consisted of a bibliographic and documentary review. In effect, the study is classified as descriptive, explanatory and exploratory, with qualitative analysis and multiple case study. The results showed flaws in the planning of public policy related to public lighting, transparency, management and application of resources linked to the CIP. The data from this study allows us to visualize the relevance of this Contribution and its materiality as a source of financing for public policies. In relation to the municipalities studied, there is a clear need to improve the Public Lighting policy. Regarding management implications, improvements are needed in the resource planning process and accounting records of these expenses. Finally, the implications for society, the control and management of CIP resources will favor transparency and the exercise of social control.