As mudanças e inovações no modelo de gestão do TCU provocadas pela Emenda Constitucional n.º 95/2016

Abstract

The Constitutional Amendment N° 95/2016, known as the Constitutional Amendment for the Ceiling of Public Spending, aimed to gradually contain the country's public spending, being responsible for promoting changes and innovations in the organization of the State and the Brazilian Public Administration. The Federal Court of Accounts (FCA) is the country's main external control body and had to change its management model to meet the limits imposed by the Amendment. These characteristics justified the choice of FCA as the object of study in this research. The objective of this study is to verify what were the changes and innovations that took place in that court based on the opinion of 150 auditors and technicians who work there. The research is characterized as descriptive with a case study and qualitative and quantitative regarding the approach to the problem. The result pointed to changes in work processes, organizational culture and work environment. Furthermore, innovations were observed in the scope of administrative and technological processes.