A protocolar transparência das determinações dos Tribunais de Contas brasileiros: uma oportunidade de aprimoramento da accountability

This paper analyzes how the determinations imposed by the Brazilian Courts of Accounts (TCs) on state administration entities are disseminated, from the perspective of providing structured data capable of instrumentalizing accountability models. Studies have shown that the quality of transparency given to the results of inspections by official auditing bodies can help to effectively correct the dysfunctions found. To this end, a descriptive, qualitative study was carried out by analyzing the websites and applying questionnaires to the 33 Brazilian TCs, with the aim of verifying the mechanisms for organizing data on determinations and how they are made available to society. As a result, it was identified that more than 93% of the Brazilian Courts of Accounts provide information about their orders in a formalistic and fragmented way, making it complex for potential interest groups to consult and exercise vertical accountability; 41.7% of the courts that answered the questionnaire stated that they do not organize the data inherent in their orders for internal use, which creates a challenge for their own auditors to have a panoramic view of the "agenda of obligations" imposed on the bodies under their jurisdiction; and even among the 14 TCs that claim to organize databases on their orders, only one freely discloses the information, to the general public. Thus, this work is in line with research suggesting a deficit in the permeability of Brazilian CTs, but it also offers practical prospects for reducing this gap through technology.