Os Tribunais de Contas e a Efetividade da Gestão Pública

Resumo

This study aimed to investigate the practices of the Court of Auditors of the State of São Paulo (TCESP) and other audit bodies to understand how these entities' actions can increase the effectiveness of the public policies of the audited entities. As a methodology, we chose qualitative research, comprising a review of selected texts on the action of audit bodies in analyzing the effectiveness of public policies, an analysis of the actions recently developed by the TCESP, with an emphasis on the use of management effectiveness indexes and on the pedagogical and guidance actions developed by the institution. We conducted analyses of current actions of other external audit bodies, bringing the experience of the disclosure of public policy results to the European Court of Auditors (ECA), the audit body of the European Union, and the practices of performance evaluations and in particular the disclosure of good practices by the National Auditors Office (NAO), which audits the government of the United Kingdom. Based on the items examined, we developed a proposal for possible actions to expand the TCESP's action with a view to better understanding public policies and how to identify good practices in the various dimensions of the Municipal Management Effectiveness Index (IEGM). Among other actions, we propose to disseminate these analyzed good practices so that municipalities can benchmark and improve their own effectiveness and use public resources to better serve the population.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37075

Temas

Gestão PúblicaPolíticas PúblicasAdministração Pública

Palavras-chave

Órgãos de controlePolíticas públicasEfetividadeBoas práticasBenchmarkingControl agenciesPublic policiesEffectivenessGood PracticesAdministração públicaSão Paulo (Estado). Tribunal de ContasPolíticas públicas - São Paulo (Estado)Eficiência organizacionalBenchmarking (Administração)Fiscalização da administração pública