O papel do tribunal de contas no controle externo da gestão pública: um estudo de caso no TCM-CE

Abstract

The External Control over Public Management is fundamental to develop an efficient performance of public managers. Public administration has evolved over the years, undergoing various reforms that have modernized it and brought new concepts to the achievement of results. What is expected of those who represent society and manage public resources is a broad view that the State's goal is to meet social demands, spending public resources in an efficient, effective and effective manner and seeking satisfactory results. The role of the Account Courts is to oversee the entities under their jurisdiction regarding expenditures, as to how resources are used, in terms of operations, accounting, financial, budgetary and assets, that is to say broadly. The Court of Account of the Municipalities of the State of Ceará was studied, information was collected about it in several regulations and then, when interviewing one of its analysts servers, it was possible to verify its position regarding the public management and its way of acting in the external control Of municipal public management.