Executive Summary

^{Isabela Everton da Silva Rodrigues; Carlos Alberto dos Santos Silva}

This study analyzes the role of the Court of Accounts of the State of Ceará (TCE/CE) in promoting social control and transparency, evaluating society’s knowledge of its functions and the perception of its importance in overseeing public spending. The investigation seeks to understand whether the population recognizes the institution’s relevance for good governance and the fight against corruption, in addition to identifying the activities developed by the Court to foster citizen participation. The research starts from the premise that transparency and efficiency are fundamental values for responsible management, a principle supported by literature and legal frameworks. In this context, Courts of Accounts are central pieces in the exercise of external control, ensuring legality, economy, and efficiency in the application of public funds.

Despite the constitutional relevance, it is perceived that a significant portion of the population is unaware of the attributions of these Courts, which represents an obstacle to the effectiveness of social control. The oversight of public spending should not be an exclusive responsibility of the control bodies, but a duty shared with civil society. The interaction between the Courts of Accounts and citizens is, therefore, a determining factor for the improvement of public policies. As highlighted by Davi Leli and Edimur Farias (2018), the premise that “all power emanates from the people” implies that the population is not only sovereign in voting, but also holds the power-duty to oversee elected representatives.

This work answers central questions: what is the role of the Courts of Accounts and society in controlling public spending? What is the level of knowledge and participation of civil society in the activities of the TCE/CE? And what measures has the TCE/CE implemented to foster popular participation? The investigation is justified by the importance of expanding transparency tools and engaging society in oversight. The concern with controlling the acts of administrators is old, dating back to practices of civilizations such as Ancient Greece, where the evaluation of accounts was carried out by collegial bodies (Pelegrini, 2014).

The data analysis aims to provide subsidies for strategies that strengthen the role of the TCE/CE in promoting citizen participation. The Federal Constitution of 1988, in its article 71, establishes that external control is exercised by the National Congress with the assistance of the Court of Accounts of the Union, defining competencies that are replicated in the state and municipal spheres. As Silva (2003) points out, the Courts of Accounts act as representatives of the people, supporting the Legislative Branch in supervising the activities of the Public Treasury, from the application of the budget law to the judgment of managers’ accounts.

The performance of the Courts of Accounts under the tutelage of public interest calls society to actively exercise the control function. Popular control, as defended by Evandro Martins Guerra (2007), is based on the principle that citizens are the true administrators of public assets. The consolidation of mechanisms such as popular action, since the Constitution of 1934, represents a milestone in the evolution of participatory democracy in Brazil. This study is part of this debate, seeking to diagnose the current stage of this relationship in Ceará and point out ways for its strengthening.

The methodology is an applied research, with a quantitative approach and field survey design, designed to assess the level of knowledge of Brazilian society, focusing on Ceará, about the attributions of the Courts of Accounts. The quantitative approach allowed for the measurement of perceptions and the identification of patterns, offering objective data. The applied nature of the research aims to generate knowledge to improve the institutional practices of the TCE/CE in promoting social control.

Primary data were collected through a structured questionnaire on Google Forms, disseminated online between April and August 2025. The sampling was non-probabilistic convenience sampling, with 133 respondents, 92.5% of whom reside in Ceará, aligning the sample with the study’s focus. The questionnaire contained closed-ended and multiple-choice questions to assess familiarity with the Courts of Accounts, perceptions of their effectiveness in combating corruption, and the level of societal involvement in social control.

The data were analyzed in the statistical software Jamovi (version 2.6) using descriptive statistics techniques, such as calculation of means and standard deviations. The research margin of error was calculated at approximately 8.5% for a 95% confidence level, providing statistical robustness to the findings. The approach allowed for a systematic analysis of perceptions, identifying knowledge gaps. The ethical guidelines of CNS Resolution nº 510/2016 were observed, ensuring voluntary, anonymous, and risk-free participation.

Complementarily, a documentary survey was conducted on the TCE/CE portal (www.tce.ce.gov.br) and in local newspapers to identify and analyze the body’s actions, programs, and initiatives to promote transparency and social control. News, institutional publications, and reports on educational programs and projects to engage with society were examined. This analysis contextualized the questionnaire data, offering a broad view of the Court’s institutional efforts.

The analysis of data from the 133 participants reveals superficial knowledge about the function of the TCE/CE and incipient citizen participation. One of the most significant findings is that, although 92.5% of respondents claim to have already heard about the Courts of Accounts, the understanding of their main function is lower, with only 66.9% stating they know it. This discrepancy suggests that the institution’s notoriety does not translate into a deep understanding of its role, evidencing a communication gap.

The research also revealed that 75.2% of respondents believe that the Courts of Accounts have punitive power. This perception of authority contrasts with the practical distance: only 21.1% of participants stated they knew of any recent case of the Court’s action in their municipality or state, and 13.5% declared they had already accessed decisions or opinions issued by the body. The data show that, although the institution is seen as a holder of power, its concrete actions have low visibility among the public.

The most alarming data is that 81.2% of participants admitted not knowing how to report irregularities to the Court of Accounts. This number exposes a critical barrier to the exercise of social control, indicating that the majority of citizens are unaware of the formal instruments for collaboration. This lack of access to reporting channels, provided for in the TCE/CE regulations and supported by the Law on Access to Information (Law No. 12.527/2011), prevents society from acting as a partner in oversight. The perception of societal involvement is equally low, with only 7.5% of respondents considering that there is active public participation.

In contrast, 65.4% of respondents acknowledge that the Courts of Accounts play an effective role in combating corruption. This duality – low perceived participation, but high confidence in the anti-corruption role – suggests that the population delegates the oversight responsibility almost exclusively to the institution. The evaluation of the general confidence level, on a scale of 1 to 10, resulted in an average of 5.71, with a standard deviation of 2.38, indicating a moderate degree of confidence. The concept of vertical “accountability”, described by Ricardo Affonso Ramos (2021), which goes beyond voting and includes complaints and demands, seems underdeveloped in the practice of Ceará’s citizens.

The results reinforce the importance of citizen engagement, a pillar of good governance recognized by the UN Millennium Declaration (2000). In Brazil, legislation has advanced, as Chaves (2009) points out by highlighting the role of the Fiscal Responsibility Law in expanding public access to government accounts. However, the effectiveness of these norms depends on an informed society. The TCE/CE has undertaken efforts in this regard, such as the elective course “Citizenship and Social Control of Public Accounts,” offered in high schools, which has already benefited more than 8,500 students. Initiatives such as the “Social Control Olympiad” and a documentary about the project reinforce the body’s commitment to training citizens as overseers.

However, the data indicate that these actions need to be expanded. The experience of other Courts of Accounts offers innovative practices. The Federal Court of Accounts (TCU), for example, implemented a “collaborative audits” portal, allowing citizens to vote on topics to be audited. The TCE-MG developed the “Na Ponta do Lápis” application, which allows the school community to evaluate educational services. The TCESP created the “Fiscalize com o TCESP” application for sending complaints. These technological tools transform the smartphone into an instrument of social control, making participation more accessible.

The creation of a Social Control Innovation Laboratory, inspired by the TCU’s coLAB-i, could be a strategic step for the TCE/CE, fostering technological solutions in partnership with universities and startups. Enhancing transparency through interactive panels and “dashboards”, as the TCE-RS does, would translate complex budgetary data into understandable information. Gamification, used by bodies such as the TCE-PE, could engage young audiences. The implementation of these proposals would modernize the TCE/CE’s performance and address the gaps identified in the research, transforming distance into active collaboration.

The promotion of society’s active participation in oversight consolidates the role of Courts of Accounts in strengthening democracy. As Viana (2019) argues, the effectiveness of public management depends on the fulfillment of principles such as impartiality and morality, the oversight of which is the duty of control bodies, but whose success is enhanced by social vigilance. By opening itself to popular engagement, the TCE/CE reinforces its legitimacy and positions itself as a link in the construction of public administration aligned with society’s expectations.

This research assessed the population’s knowledge level regarding the attributions of Courts of Accounts, focusing on the TCE/CE. Data analysis revealed that, although the majority recognize the existence of the Courts, there is a significant deficit in understanding their functions and, especially, in knowledge of the channels for citizen participation. Low familiarity with social control mechanisms, such as reporting irregularities, and the perception of limited public involvement demonstrate a challenge for consolidating a culture of active oversight in Ceará.

At the same time, moderate trust in the institution and recognition of its role in combating corruption indicate fertile ground for strengthening this relationship. The results suggest that the population values the existence of a control body, but does not yet see itself as an integral part of the process. The educational initiatives of the TCE/CE are important steps, but the research highlights the need for more comprehensive strategies that combine education, technology, and communication to demystify the Court’s work and make social participation an accessible practice. It is concluded that the objective was achieved: it was demonstrated that, despite the perception of relevance

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Executive summary from the Final Project of the Specialization in Finance and Controllership of the MBA USP/Esalq

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