O controle externo a partir da atuação do Tribunal de Contas : as diretrizes do Tribunal de Contas do Estado do Rio Grande do Sul e o seu papel como indutor de políticas públicas na gestão da saúde no âmbito municipal.

Abstract

This dissertation focuses on examining the external control carried out by the Court of Auditors of the State of Rio Grande do Sul (TCE-RS) and the management of public health policies. Given the current model of the Brazilian federative system, external control is exercised by the Legislative Branch and assisted by the auditors, highlighting that each entity has an organ of these competent. The problem of the research is evidenced in the following question: in the scope of the action of the Court of Auditors of the State of Rio Grande do Sul, is it possible to affirm that it has indicated guidelines to municipalities for the management of the public health system, when it performs the control of the provision of the service and what are the potential of positive supervision to achieve administrative efficiency? In this sense, it is presented as a hypothesis that the Court of Auditors can indicate guidelines for public health management in municipalities, when it controls the provision of the service, interfering and inducing public policies in order to make the system more efficient. It aims to verify the exercise of external control by the TCE-RS in the area of municipal public health, intending to identify within the scope of its performance the guidelines that contribute to the expansion of the efficiency of the management of the health system. In order to answer the research problem, we use the technique of bibliographic research, the methods of historical procedure and inductive approach, dividing the investigation into three chapters: first, it addresses federalism, its definition and origin in the international order. In addition, there is the historical evolution of Brazilian federalism throughout the Constitutions, with emphasis on cooperative federalism from the 1988 Constitution. It then focuses on the division of competences and how local autonomy generates better management of resources through the principle of subsidiarity. In the second, the right to health is theorized as a subjective social fundamental right, the Unified Health System (SUS), federative competences, the municipality in public health management and local and social empowerment are theorized, through control and social participation in councils. In the third, control in the Administration is conceptualized and its types are differentiated, with bias focused on external control developed by the TCE-RS in the municipalities. Moreover, the nature and functions of the audit body are certain the limits and possibilities for the supervision of public health policies to assist in efficiency. Finally, we analyze reports of the TCE-RS, in which public health policies are observed, seeking possible policy-inducing guidelines resulting from the decisions examined. The study is justified by its relevance, because it focuses on the lines of research that are part of the course, specifically that of public policies of social inclusion, and also because it is the line of research of the study group coordinated by Professor and Advisor Ricardo Hermany. Thus, it is concluded that the auditbody through audits and the new way of evaluating public policies tends to induce public policies and new practices for management in the audited municipalities.