Avaliação da governança pelo Tribunal de Contas da União

Abstract

The public governance, since the end of the last two decades from the past century, it’s been understood as a model to be followed in the public sector ambit, in a way that the State action takes place in a transparent, righteous, efficient manner and with increased citizen participation, the main stakeholders in the State’s results. In Brazil, the Tribunal de Contas da União (TCU) - translated as the Federal Audit Court -, since 2017, has been evaluating, in an integrated manner, the level of adoption of management and governance practices in public organizations. In this sense, this monograph aims, primarily, to analyze how the assessment of public governance by the TCU develops. To this end, here we discuss the context of the emergence of governance in the private sector; the definition of public governance, based on different institutions and authors, mainly the TCU conceptualization; the incorporation of this model by the public sector; the historical path of TCU’s operations; and the governance assessment methodology adopted by this Court of Auditors. Regarding the methodology, this monograph has the nature of a qualitative approach, qualified as being descriptive and has as a research technique the bibliographic, using as sources specialized reading books, reference works, scientific journals, theses, dissertations, in addition to TCU institutional documents, such as its publications, available macro data, applied questionnaires and reports. In conclusion, it was found that, despite the good structuring of the methodology for evaluating management and governance practices by the TCU, there are deficiencies, and the feasibility of resolving these limitations should be investigated.