O controle técnico dos tribunais de contas e os critérios de avaliação de políticas públicas: uma avaliação das decisões do TCE/MG

Abstract

The Court of Auditors strengthened and expanded its powers after the Constitution of 1988. Among the new attributions, it is worth noting that of overseeing and evaluating public policies, which has recently gained importance, which led to the issuance of manuals and resolutions on subject by the audit courts, such as the Minas Gerais State Audit Court Resolution nº 11/2020. The assessment is the last step in the public policy cycle and is carried out according to criteria. The specialized literature and the OECD indicate: Efficiency, Effectiveness, Effectiveness, Sustainability, Merit and Coherence. The doctrine of control of public policies has reiterated that one of the advantages of being exercised by the Court of Auditors is that it would have more technical instruments for this, thus achieving better control. Thus, the problem that we intend to investigate is whether the TCE­MG has confirmed its role of technical control when using public policy assessment criteria since the publication of Resolution No. 10 of December 9, 1998, which instituted the audits operational. It will be taken as a theoretical framework the concept that public policies "is the governmental action program that results from a process or set of legally regulated processes ­ electoral process, planning process, government process, budget process, legislative process, administrative process, judicial process – aiming to coordinate the means available to the State and private activities, for the achievement of socially relevant and politically determined objectives. As an ideal type, public policy should aim at achieving the defined objectives, expressing the selection of priorities, the reserve of means necessary for their achievement and the time interval in which the achievement of results is expected” (BUCCI, 2006. p. 39). The working hypothesis is: Considering what Januzzi (2016) and the OECD (2021) propose about the evaluation criteria of public policies, it can be pointed out that the TCE­MG has been confirming its role of technical control in the evaluation of policies therefore, using the criteria defined and recognized in the area of public policies, including Resolution No. 11/2020. The research has a social legal aspect, since there is concern with the facticity of law and will be interdisciplinary, with concepts from the field of public policy. It will be qualitative, of the deductive hypothetical type. Therefore, primary data was collected and analyzed. And the content analysis of the selected decisions was carried out, with the categories provided by the theoretical framework. It was concluded that the criteria are used in a non­uniform manner and do not comply with what is indicated in the specialized literature and the OECD.