Entre as normas, o discurso e a práticaonde está o controle das políticas públicas do TCU? Uma análise crítica do controle a partir das auditorias operacionais de políticas de educação

Resumo

This study aims to investigate the behavior of Brazil’s Federal Court of Audits – TCU (Tribunal de Contas da União) throughout the performance audits carried out with respect to certain educational policies. Specifically, the purpose of this study is to verify whether the TCU’s actions, when conducting such audits, were more adherent to either its jurisdictional limits (as defined by Brazil’s constitutions) or to its institutional discourse (i.e., the Court’s selfperception). To answer this question, the research (i) presents the historic evolution of the Court’s institutional development, from its origins to the present day, as well as the Court’s self-perception vis-à-vis such institutional development, based on its institutional discourse; (ii) reviews the TCU’s jurisdiction to carry out performance audits, considering the applicable rules, the criticisms related to the enforcement of such rules, and the way the TCU is rendering its evaluations in performance audits; (iii) presents the history and main characteristics of the Brazilian National Education Plan and the National School Food Program, especially from the TCU’s perspective; and (iv) finally, describes the results found in the rulings, and presents how, in practice, the TCU has been controlling the mentioned educational policies through performance audits.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35183

Temas

Políticas PúblicasAdministração PúblicaEducação

Palavras-chave

Tribunal de Contas da UniãoPolíticas públicasEducaçãoControle públicoDireito administrativoAdministração públicaSupreme Audit CourtPublic policiesEducationPublic controlAdministrative lawDireitoBrasil. Tribunal de Contas da UniãoControle Administrativo - BrasilPrograma Nacional de Alimentação Escolar (Brasil)Plano Nacional de Educação (Brasil)