O PROCESSO DE ACOMPANHAMENTO DE GESTÃO NO TRIBUNAL DE CONTAS DA PARAÍBA: O IMPACTO NO EXAME DAS CONTAS DO MUNICÍPIO DE GURJÃO NO PERÍODO DE 2017-2020

Abstract

Through the Resolution nº 01/2017, the State of Paraíba Audit Court implemented the management follow-up process that complements the anual accountability of direct and indirect public administration as for municipalities and state government. Thereafter, the follow-up process became a concurrent oversight instrument that analyses public expenses and other management documents, as they are being registered. Furthermore, if those are urgent, the Court itself send alerts to the other entities. By the analyses of Gurjão's, a municipality from Paraíba's State, follow-up management process and accountability, from 2017 to 2020, it was perceived a few challenges brought by this new model, such as: the constant sending of information from the manager and, consequently, the Audit Court's access to the data. Besides those, there is also difficulty in responding to alerts, what led, in this particular case, to the proposition of a conduct adjustment pact. It was also comprehended that there was some kind of previous control during the follow-up process, insofar as there was an analysis of the Anual Budget Law from the next financial year. Besides that, it might be said that this new follow-up process has allowed a faster decision-making upon the municipality expenditure, as well as better destination of public resources. At last, the importance of a concomitant controlling stands out in times of urgency, such as the COVID-19 pandemic.