O controle social instrumentalizado no Tribunal de Contas do Estado do Espírito Santo

Abstract

Social control is one of the pillars of the democratic model, in a Rule of Law. The Constitution of the Republic of 1988, called Citizen Constitution, brought instruments of approximation of the citizen, holder of the power, with the representatives, exercising of the power. The Court of Accounts is a constitutional institution and, among others, it is its responsibility to carry out the ex officio inspections and to assay the denunciations and representations that are sent to it. Social control is operationalized in the Court of Accounts through these denunciations and representations. A quantitative survey of the cases judged in the year 2017 by the Court of Accounts of the State of Espírito Santo was carried out in order to prepare a diagnosis. Then the instrument of correspondence analysis between the obtained variables was chosen. In the second stage, qualitative, a content analysis of the cases of not known by subjective interest and specifically for social control, the cases of not known were performed due to lack of evidence of proof. The results obtained were that the mere constitutional and legal providing tools for social control is not enough, and it is incumbent upon the Court of Accounts to adopt a more proactive position for training and cooperation with the plaintiffs. At the end suggestions were given for improvement in this relationship