The Functions of the Brazil Federal Court of Accounts in the Improvement of Public Administration

Hugo Leonardo Menezes de Carvalho
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Hugo Leonardo Menezes de Carvalho: Accounting Department, Ceuma University, Sao Luis, Brazil

International Journal of Management Science and Business Administration, 2024, vol. 10, issue 2, 7-14

Abstract: This article aims to analyze the control benefits exercised by the Brazil Federal Court of Accounts – TCU to improve Public Administration, considering that an extensive range of studies has been developed on public efficiency, but without considering the aspect of control as an essential instrument of this transformation, and also by the fact that the Federal Executive Power has sometimes exposed the TCU as an impediment to the development of the country From a methodological approach qualitative, exploratory, with the use of literature and document analysis, the barriers to an efficient public administration and the functions performed by the TCU were analyzed. Thus, it was evidenced that public efficiency can be achieved by tackling impediments to an efficient model identified in this article by two groups: the Legality of deviations and purpose and improper operation. From this identification, the type of control exercised by TCU was presented according to its legal powers, the focus of its operations, and the resulting benefits, which were also presented in financial and operational groups. Thus, it was concluded that the benefits generated by TCU’s actions work in fighting impediments to efficient public Administration, consequently contributing to improving the federal public Administration.

Keywords: Brazil Federal Court of Accounts; Improvement; Public Administration (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:mgs:ijmsba:v:10:y:2024:i:2:p:7-14

DOI: 10.18775/ijmsba.1849-5664-5419.2014.102.1001

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