Tribunal de Contas do Estado e as contas públicas da Paraíba de 2017 a 2020.

Abstract

External control is regarded as a tool for analyzing legality in order to prove the efficiency of administrative acts. Given this, the present study has as its general objective, analyze the activity reports issued between 2017 and 2020, comparing if the audits and actions developed by the TCE/PB in this interval contributed to a significant improvement in the efficiency of public spending. Thus, the study points out as specific objectives: to survey the activity reports published in the years 2017 to 2020 in the TCE/PB; to verify the content of each document and make a segregation of the main data of the activity reports of the TCE/PB from 2017 to 2020; to correlate the main points of each report of the TCE/PB in the time interval of the proposed study; to measure if the audit performed by the State Audit Court positively impacted the use of public resources; and to suggest improvements for the efficiency of public accounts in the State of Paraiba. To carry out this work, a descriptive, exploratory, basic and qualitative-quantitative research was used, based on bibliographic and mainly documentary research. Thus, when analyzing the reports it is seen that the TCE/PB assumes a position of relevance in the public management field, since after the new auditing approach, the public accounts started to have higher approval rates, as well as a more rigorous inspection and an increase in the warnings issued even during the pandemic, consequently fewer errors going unnoticed and greater application of fines in some years.