Pandemia e corrupção no Brasil: achados do Tribunal de Contas da União.

Abstract

This research aims to analyze the cases of irregularity in public health in the years 2018 to 2021 presented to the Federal Court of Accounts (TCU). It analyzes the role that the Court played in this period, verifying whether there were numerical changes concerning the cases of irregularity and oversights carried out during the pandemic period and in the period that preceded it. For this, it uses the analysis of data obtained through the Court's systems, such as Coopera and Conecta TCU, and its annual reports. The numbers analyzed correspond to the years 2018 to 2021, considering that the last two are equivalent to the pandemic period and the others to the non-pandemic period, to verify whether the Court played its role during the Covid-19 pandemic with the same effectiveness as it performed in the regular period; as well as analyzing possible numerical changes concerning the number of irregularity processes linked to public health. The research shows that the TCU continued to perform its monitoring role during the pandemic with the same efficiency as in the previous period, showing only a decrease in the number of inspections carried out. Regarding cases of irregularity, an exponential increase was verified in the years 2020 and 2021, noting that there was more than three times the number of processes found in this period in comparison with the previous two years.