O controle externo no âmbito do Tribunal de Contas da União na perspectiva da governança multinível de Gary Marks : a fiscalização prospectiva das políticas públicas de educação na esfera local.

Abstract

This thesis examines the external control exercised by the Federal Court of Accounts (TCU) in the prospective oversight of public education policies in light of the multilevel governance model proposed by Gary Marks. The research problem questions: what are the limits and possibilities of the TCU's prospective oversight, in line with the perspective of multilevel governance, in serving as an inducing element in the management of public education policies? The central hypothesis is that the TCU's prospective oversight, by promoting best practices and early corrections, can contribute to improving public education management and enhancing coordination between different levels of government, thus strengthening multilevel governance. On the other hand, it is also considered that the role of the TCU may be limited to a legalistic verification, without a significant impact on multilevel governance. To address the research problem, the bibliographic research technique is used, through indirect documentation. The procedural methods employed include historical, monographic, and hermeneutic approaches, along with the inductive approach. The thesis is divided into four chapters: the first chapter discusses the theoretical premises of public governance, with an emphasis on multilevel governance according to Gary Marks' theory, relating these concepts to Brazilian cooperative federalism and the principle of subsidiarity. The second chapter analyzes Brazilian federalism and its interconnections with multilevel governance, highlighting how municipal autonomy can promote more effective public policy management. The third chapter examines institutional arrangements and interactions between federative competencies in the field of education, emphasizing the public policy cycle and the role of social control. The fourth and final chapter investigates the prospective oversight carried out by the TCU in the context of education policies, examining audit reports and mapping the interactions between different levels of government. The justification for the study lies in the relevance of the topic, particularly the need to improve control and oversight mechanisms for education policies in Brazil, ensuring more efficient and collaborative public management. Furthermore, the concept of multilevel governance is relevant in the Brazilian context, which requires constant interaction between the federal, state, and municipal levels for the effective implementation of public policies. Additionally, it is justified by its alignment with the research lines that are part of the course, specifically Diversity and Public Policies, and by its relation to the research line of the study group coordinated by Professor and Advisor Ricardo Hermany. In this sense, it is concluded that the TCU, through prospective audits, can not only identify flaws and ensure legal compliance but also promote best practices and adjustments that foster a more integrated and efficient educational management across different levels of government. Thus, multilevel governance is strengthened, contributing to greater effectiveness of educational policies in the country.