Brazilian Audit Courts actions to confront the Covid-19 pandemic: a study in the Union sphere

• Autor(a) principal: Cristina de Oliveira Baptista, Raizza
• Data de Publicação: 2023
• Outros Autores: Costa, Abimael de Jesus Barros
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/822
• topic: tribunal de contas; covid-19; controle institucional; ações institucionais; audit court; covid-19; institutional control; institutional actions

This paper aimed to verify the actions of the Federal Audit Courts and the Central-West region in the face of the Covid-19 pandemic. A descriptive research was carried out, with a qualitative approach, through the analysis of the guidelines and standards issued by the TCs, to evaluate the actions taken by them from the beginning of the pandemic until the end of September 2021. Among the internal and pedagogical actions, the inclusion or reinforcement of teleworking was fundamental for the progress of TCs, security measures were intensified as the pandemic progressed, helping to make the home office more flexible. In procedural actions, the suspension of procedural deadlines, adoption of a virtual session or by videoconference of appreciation and judgment of administrative proceedings in an electronic environment were the most evident. Guidance and monitoring actions are highlighted, considering the increase in emergency hiring to face the Covid-19 pandemic, as well as the need for the Courts to work with transparency actions and the inspection of the volumes of resources used in the fight against Covid-19. Thus, the measures implemented contributed to the prominence of the TCs by implementing preventive and concomitant control actions of public spending with actions to combat Covid-19.