THE GREAT MISSION OF THE BRAZILIAN COURT OF ACCOUNTS IN THE EXERCISE OF EXTERNAL CONTROL OVER PUBLIC HEALTH POLICIES DURING THE COVID-19 PANDEMIC

Abstract

The present study aims to analyze the exercise of external control by the Federal Court of Auditors, with regard to public health policies, carried out during the Covid-19 pandemic. The problem that guides the research is to identify whether the external control exercised by the Federal Court of Auditors was efficient in evaluating the public health policies implemented in the Covid-19 pandemic, based on the measures and actions carried out by the federal government. The research technique will be bibliographical and the research method inductive. The hypothesis is that, in the context of the pandemic, the Federal Court of Auditors exercised external control, in accordance with its constitutional attribution, monitoring and evaluating public health policies and their instruments implemented with federal resources, issuing recommendations and determinations in order to achieve the intended results with the available resources. It was seen, however, that the Covid-19 pandemic required quick responses where the traditional supervisory work carried out by the Courts of Auditors would not sufficiently attend to an efficient action capable of eliding the occurrence of damages in times of exceptional regime relating to public procurement. Therefore, the traditional means of external control evolved and made room for them to be able to carry out an evaluation concomitant with the planning and execution of public health policies, during the Covid-19 pandemic, with the aim of analyzing the monitoring of public policies in order to contribute for the achievement of proposed goals and objectives, especially with regard to cost control and planning.