O processo de Tomada de Contas Especial como instrumento de accountability em instituições que recebem repasse do Programa Farmácia Popular.

Abstract

How does the Special Accounting Process (TCE) function as a mechanism of accountability in institutions receiving funds from the Brazilian Popular Pharmacy program? Accountability is a central theme in political science. O'Donnell classified it into two dimensions: vertical and horizontal. The first concerns the rewarding or punishment of civil society in relation to politicians; the second concerns the relationship between institutions, which monitor each other and act autonomously. This research focuses on the second classification. The Special Accounting Process (TCE) was created by the Federal Court of Auditors (TCU) to determine responsibility for damages caused to the public administration, identify those responsible, and quantify the losses, with the aim of promoting reimbursement of misappropriated or damaged funds to the public coffers. Therefore, the objective of this research was to analyze how the Special Accounting Process (TCE) acts as an accountability tool in institutions receiving funds from the Brazilian Popular Pharmacy program. To this end, data from the Federal Audit Court (TCU) were analyzed, focusing on the Popular Pharmacy Program (Farmacia Popular) over a five-year period (2019 to 2023). Descriptive analysis was used to achieve the research objectives. Thus, it was found that, in all years analyzed, the TCE acted as a horizontal accountability institution, overseeing, judging, punishing, and enabling the reimbursement of funds diverted from the public administration.