THE ROLE OF THE COURTS OF ACCOUNTS IN THE IMPLEMENTATION OF THE AGENDA 2030 AND OF GOOD GOVERNANCE: MAPPING OF GOOD PRACTICES AND IMPROVEMENTS IN PUBLIC POLICIES

mapeamento de boas práticas e melhorias nas políticas públicas

Abstract

The aim of the research is to analyze the role of the Courts of Auditors in the implementation of the 2030 Agenda and governance. Thus, it is highlighted that the organs of accounts have constitutional powers that allow the evaluation and control of public policies, and for this reason the question: what is the role of the Courts of Auditors in the implementation of the Sustainable Development Goals (SDGs) of the 2030 United Nations Agenda and what mechanisms can be used to identify improvements and good practices in federal entities? To answer the proposed problem, we use the methods of hermeneutic procedure and inductive approach, as well as the bibliographic research technique. The study is divided into three specific objectives, and in the first, it will be conceptualized to good administration, governance and good government with brief notes on the control of the Administration as an auxiliary of the SDGs; in the second, the accounts will be investigated, emphasizing their competencies from the 1988 Constitution; in the third, the control of public policies within the Courts of Auditors, the role of operational audits and the mapping of good practices in the SDDs will be studied. In concluding notes, it is verified that the Courts of Accounts play a dual role, since in addition to their performance to implement the SDDs in the exercise of their internal activities, which tends to realize good governance and sustainable development – especially provided for in SDDs 16 and 17 – these Cuts also help to monitor and disseminate good practices among the levels of government.