Controle externo e políticas públicas: a influência da atuação dos tribunais de contas na gestão das políticas públicas

Abstract

The present work has as object the performance of the control organs and their relationship with the public policy cycle. After three decades of the promulgation of the 1988 Constitution, public policies play a prominent role in guaranteeing the realization of fundamental rights. In this context, the approach developed has the objective of studying the horizontal accountability exercised by the Audit Court of the Union (TCU) and the State of Rio Grande do Norte (TCE / RN), comprising the external control exerted by the organs in the evaluation processes of public policies. The documentary and bibliographical researches were the methodologies applied in the formation of the theoretical reference, which deals with, respectively, the role of the Courts of Accounts and the external control in the public administration in Brazil; and the relationship between external control and public policies. In addition to the mentioned methodologies, the technique of semi-structured interview with the Institution's auditors allowed the data collection to the case study about the internal structure and dynamics of the performance of the Audit Courts. In the analysis of the data, it is concluded that the TCU and TCE / RN actions favor the process of evaluating state actions, especially when they use operational audits as an instrument, thus contributing to the improvement of public administration, insofar as which enable managers and managers to receive guidelines that optimize the use of public resources in the development of programs and projects. The recommendations issued by the Cortes de Contas are used by managers to pursue or correct actions, carrying out the evaluation of public policies formulated, acting from the point of view of efficiency, effectiveness and effectiveness