O papel dos Tribunais de Contas da União e do Estado do Acre no controle das políticas públicas de saúde durante a pandemia de Covid-19.

Abstract

This dissertation addresses a relevant topic considering the current world situation caused by the covid-19 pandemic. Faced with the situation of calamity and emergency installed, it became necessary to build a new reality of Public Administration performance. As a result, public policies were severely affected in the sense of building new actions and changes in carrying out those initially programmed. Consequently, the competence to carry out this external control by the Courts of Accounts was not waived, however, it may present a new systematic in this function on the actions of the Public Administration. To deepen the theme, there is the following research problem: in view of the possibilities of a complex analysis of the elements, instruments and cycle of public policy, how to (re)interpret, from the traditional categories of government and management acts, the external control exercised by the Audit Courts of the Union and the State of Acre, in the formulation, implementation and evaluation of public health policies, considering the specificities that occurred during the Covid-19 pandemic, in the financial years of 2020 and 2021? As a hypothesis for the proposed problem, it is believed that, considering public policies with their multiple elements, the interpretation of the traditional categories of government and management acts, understood by the Federal Supreme Court and the Federal Court of Auditors, in addition to the established competence between the Audit Courts of the Union and the State of Acre to control public health policies, provoked a possible change in the arguments and interpretations of the role of these Courts in controlling the formulation, implementation and evaluation of public health policies in the face of the emerging challenges of Covid 19 in public procurement, provision of services and administrative activities during the years 2020 and 2021. In order to answer the research problem, the general objective was defined: to understand and interpret the exercise of external control by the Court of Auditors, considering the model of the Democratic State of Law, with regard to the formulation, implementation implementation and evaluation of public health policies based on the different elements, instruments and cycle of public policy determined during the Covid-19 pandemic, in financial years 2020 and 2021, considering the traditional categories of government and management acts. To develop the research, the deductive method was adopted, and the bibliographic research technique was adopted. The work developed is in line with the line of research in Contemporary Constitutionalism of the Graduate Program in Law – Masters and Doctorate at the University of Santa Cruz do Sul, since it addresses the study of the constitutional competence of the Courts of Auditors in the control of public policies and of a competence of a body with a constitutional matrix, as well as with the line of research of the guiding professor, Janriê Rodrigues Reck, who has a tradition in the study of administrative competences, public policies and public services. The theme demonstrates great social and scientific relevance, since external control is present in the formulation, implementation and evaluation of public health policies, within the limits of competence of the Courts of Auditors in relation to the consequent actions of the Public Administration during the period of the coronavirus pandemic. Covid-19. Considering the research carried out, it is concluded that the Audit Courts of the Union and the State of Acre, based on external control, fulfilled their constitutional role by exercising their attributions, in accordance with the supervisory, sanctioning, pedagogical and judging functions on the elements, actions and instruments of public health policy through government acts and, especially, management acts, during the pandemic caused by covid-19, which provided greater control in the treatment granted by the Executive Branch in relation to the demands of public health that emerged in the period.