O termo de ajustamento de gestão como instrumento da administração consensual na promoção da eficiência pública

Abstract

This dissertation examines the management adjustment agreement (TAG) as a consensual instrument of external control capable of promoting public efficiency. Its general objective is to demonstrate that the TAG, as an instrument of consensual administration, alternative to the sanctioning bias, can improve the external control activity of the courts of auditors and contribute to the promotion of efficiency in the public management of controlled entities. The specific objectives are to study the external control exercised by the courts of auditors and its eminently punitive origin; to analyze consensual administration as a dialogical phenomenon inseparable from social evolution and the achievement of public goals; to explore the essential characteristics of TAG, such as its origin, legal nature and normative basis; to study the legal regulation of TAG within the scope of the Brazilian courts of auditors; analyze the notion of efficiency and its development until its effective application to Administrative Law; interpret the principle of administrative efficiency as a constitutional principle; investigate the interpretations and criteria for measuring administrative efficiency applicable to TAG; identify the TAG as a contractual instrument for the public administration of results; analyze audit process nº 1.053.890 and consensual process nº. 1.098.610, both involving the Municipality of Conceição do Mato Dentro-MG and the TCE-MG; to analyze the concrete results of compliance with the TAG signed, using the criteria for measuring administrative efficiency defined in this work; to demonstrate that the signing of TAGs can be an option for consensual action by the courts of auditors, parallel to and preferable to sanction control, capable of promoting efficient results in the public exercise of control and public management of the entities controlled. The research adopts the dogmatic-legal methodological approach, combined with the legal-comparative and legal-comprehensive types, and is structured in seven chapters, with a conclusion. The final conclusion is that the dialogical process of building the TAG, combined with collaborative monitoring between the parties, is fundamental to enabling the correction of irregularities and meeting the established targets. This dynamic contributes to improving efficiency in public management and enhancing the external control carried out by the courts of auditors.