Ecossistema dos tribunais de contas brasileiroscaminhos da coordenação institucional

Resumo

Would the coordination between Courts of Accounts based on the structures that already exist be sufficient to achieve results that aggregate external control, or would it be necessary to install their own structure, legitimized specifically for the purpose of national coordination? This question was made based on challenges identified regarding: i) the standardization of procedures; ii) the low hierarchy and its contours for the standardization of understandings; iii) the absence of coercive power and of a higher correctional instance; and iv) the definition of the institutional agendas of the Courts of Accounts. In common, these problems are based on the premise that functional autonomy can be an element of institutional robustness, however, without proper coordination, it can weaken and dissipate the body itself, in an "island" effect of the Courts of Accounts. The Federal Constitution of 1988 was the decision-making framework for the solidity of the Courts of Accounts and from it the control bodies achieved sufficient muscle to support their autonomy, independence and expand their attributions. We are dealing with an institution that, through the federative model, branches its attributions through autonomous instances, but which cannot lose sight of the institutional uniformity of which they represent a portion. In view of the panorama in which the 33 Courts of Accountshave autonomy and functional independence, the new debate that arises is how to coordinate and harmonize multiple initiatives. When we talk about the construction of coordination, we borrow a little from the private logic to the contours of the State bureaucracy. This employs an air of efficiency and agility, with transparency in the conduct of public affairs, much in line with the expectation of the New Public Management movement. The problem proposed here is not isolated. Since the 2000s, the legislative spaces of both the Chamber of Deputies and the Federal Senate have been the stage for discussions on the possibility of installing the National Council of Audit Courts (CNTC), which has not borne fruit. In the absence of a legitimately placed instance in the composition of the external control system to coordinate, the ecosystem, formed by the interaction between external control bodies and private associations, restructures and seeks to align institutional interests. With emphasis on the Rui Barbosa Institute (IRB) and the Association of Members of the Audit Courts of Brazil (Atricon), these private associations have assumed the vacuum of the need for this coordination and function as integration instances so that the activities of the Audit Courts can be carried out in a harmonious manner. The bibliographic research was carried out in physical and digital collections, with consultation of books, legislation, specialized publications, articles and electronic sites, with the descriptive-analytical purpose. In addition, semi-structured interviews were conducted with Counselors of the Courts of Accounts, especially those who have intersections with IRB and Atricon, and also with a TCESP employee, responsible for drafting the document creating the IRB. Such sources allowed the understanding of the defined limit, at the legislative and documentary level, of the performance of the Courts of Accounts and the possibilities of coordination and integration of their activities.

Ficha do documento

Tipo

Tese

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36220

Temas

Gestão PúblicaAdministração PúblicaTecnologiaGovernança

Palavras-chave

Tribunais de contasAdministração públicaGovernançaArranjos institucionaisEcossistemaCourts of accountsPublic administrationGovernanceInstitutional arrangementsEcosystemTribunais de contas - BrasilAdministração pública - BrasilGovernança públicaDesenvolvimento institucional