A atuação do Tribunal de Contas da Paraíba (TCE-PB) em relação aos conselhos previdenciários municipais: uma análise sob a ótica do controle e da participação

Abstract

Social security has gained attention nationwide, following the recent reforms implemented via Constitutional Amendment (CE) nº 103/2019. This legal modification in itself has fostered debates not only over the frequent deficits in the system, but also regarding its implications for other public policies. This scenario highlights the importance of policies of control in social welfare, particularly with regard to the Regime of Social Security of Public Servants (RSSPS). Hence, this study sought to understand the performance of Paraíba’s Court of Audit (TCE-PB) in relation to welfare councils part of RSSPS present in each of the state’s municipalities, by more specifically: a) looking at welfare councils as spaces for social control and governance of RSSPS, b) analyzing their organizational structure in the municipalities part of the state of Paraíba, and c) investigating TCE-PB’s performance in relation to these councils. Methodologically, the study was conducted under the lens of documentary analyses, covering TCE-PB’s audit reports in RSSPS income statements, between 2009 and 2020. As main results, the study’s findings pointed to the predominance of councils that accumulate deliberative and supervisory attributions across Paraíba, with members elected among their peers or appointed by unions, and with presidents who were chosen from their members, who, in turn, hold monthly meetings. Regarding TCE-PB’s performance, we concluded that the state’s court of audit focused its analysis on the formal aspects of these councils, such as their composition, meetings being held in accordance with local legislation, as well as other aspects that could equally be included in the scope of its performance. Examples of these aspects include parity checking, the presence of representatives of civil society in the composition of these bodies, and the existence of effective debate within their scope.