Panorama das auditorias de políticas públicas realizadas no âmbito dos tribunais de contas estaduais: estudo de caso do TCE-CE

Abstract

This paper presents an overview of the initiatives to control public funds in order to understand and analyze their applications and whether public money returns in the form of good investments. Within this framework, investments can be understood as public policies, which, in turn, consist of a set of directives aimed at serving Brazilian society in the Federal, State and Municipal spheres. Since the enactment of the Federal Constitution of 1988, with the reform of the State apparatus, the Audit Courts appear as a normative force that directs how the use of public funds should be used, acting as a fiscalizing body of financial and human resources, in order to optimize the expenditure.The main focus of the research is the performance of the Court of Audit of the State of Ceará, the analysis of its structure and its functional aspects, seeking to understand how the body acts and what criteria it is based to monitor a public policy, these criteria essential for the elaboration of a risk matrix that helps to monitor the expenditure of a public policy when it is in the execution phase.