Políticas públicas baseadas em evidências e a contribuição do Tribunal de Contas da União

Understanding the role of control bodies in the national system and their contribution to improving public policies is a subject of recent interest in the literature. Considering the importance of the action of the Courts of Auditors in the control of Public Administration, this paper analyzes the role of control in the production of technical-scientific material and its connection with the implementation of evidence-based public policies (EBPP), with the aim of providing an initial understanding of the subject. The method of analysis is based on a literature review of the theoretical framework of EBPPs and the workings of the Federal Court of Auditors (FCA), aligned with a case-by-case analysis of the cycle of audits carried out by the FCA about paralyzed public works (1997-2022). The data analyzed reveal that the production of technical-scientific material by the Courts of Auditors creates an important intersection between government control and the production of public policies, to the extent that management can use this evidence as a critical vector for its political decisions.