Gestão pública, governança e controle externo: uma análise do Tribunal de Contas do Estado do Tocantins

Abstract

In the field of public administration, governance is essential to ensure that the State fulfills its mission effectively. This concept encompasses not only the ability to implement policies but also to provide services that meet society's needs (Fukuyama, 2013). In the context of Audit Courts, effective governance implementation is imperative, as it not only ensures the integrity of public accounts but also supports institutional performance and strengthens external control. Moreover, the Audit Court becomes a reference for best practices for audited entities, which view it as a model to follow, fostering a culture of transparency and accountability in the public sector. However, it is well-known that public management faces various challenges that, combined with the absence of effective governance, negatively impact service quality to society and hinder the fulfillment of the institutional mission. In this context, this research aimed to analyze the governance system implemented by TCETO based on the TCU's iESGo questionnaire (2024). Additionally, the analysis included semi-structured interviews with key actors from the Court to understand perceptions of the effectiveness of governance practices. The results demonstrated that TCETO achieved its best performance in budget management and leadership capacity building, with scores above 90% (within the "enhanced" stage, between 70.01% and 100%), reflecting significant maturity in these areas. In contrast, considerable challenges were identified in other indicators, such as the Environmental Sustainability Governance and Management Index (iGovSustentAmb), which reached only 19% (within the initial stage, between 15% and 39.9%), highlighting the need for improvements in this dimension. Furthermore, in the interviewees' view, the absence of clear criteria for appointments and political interference are factors that may compromise institutional autonomy and the effectiveness of external control. The lack of a governance council, mandated by a resolution since 2019, was also pointed out as a gap that weakens TCETO's governance structure. In conclusion, although TCETO has shown progress in certain indicators, challenges remain that require efforts to strengthen its governance and establish itself as a reference for audited entities.