Qualificação e empoderamento do controle social pelos tribunais de contas brasileiros: um estudo exploratório sobre uma agenda ainda por avançar como política institucional de controle

Abstract

This is an empirical and exploratory study based on the collection of primary data from Brazilian audit courts, aimed at analyzing concrete experiences and initiatives of fostering, encouraging, and promoting social accountability carried out by these institutions. The study is grounded on the assumption that such an agenda can be institutionalized as a public policy, relevant for aligning audit courts with the constitutional democratic model. This is particularly important in a context of expanded tasks and institutional competences of audit courts, where the risk of institutional activism must be avoided or mitigated. Furthermore, the research argues that social accountability is fundamental to a healthy democracy and to a probative and responsive public administration, so that its promotion can be understood as a transversal policy of the control system in Brazil. Based on data collected from twenty-two audit courts, the research reached the following main findings: there are different levels of progress in the promotion of social accountability policies across Brazilian audit courts. Some courts tend to conflate actions aimed at social accountability with initiatives to strengthen administrative capacities or with strategies for institutional self-promotion. Even the most advanced initiatives identified can still be improved, especially in terms of expanding outreach and scale, as well as enhancing monitoring and evaluation mechanisms. Finally, the most effective policies for fostering social accountability currently implemented by Brazilian audit courts combine different strategies, actions, projects, and programs along three central axes: (i) more proactive ombudsman offices and listening channels capable of influencing the oversight priorities of the audit courts themselves; (ii) educational and empowerment initiatives addressed to a wide range of social actors and population groups; and (iii) the production of informational solutions, with plain language and interactive platforms, designed to facilitate effective access to information and data on public administration and oversight, going beyond mere publicity.