The Modernization of the Audit Courts of Brazil: PROMOEX deployment assessment in Audit Courts subnational

Abstract

Mainly since the Brazilian Federal Constitution of 1988, the Brazilian Courts of Accounts (TC) had expanded its expertise to carry out the control of management of public entities on different perspectives, such as operational, accounting, budgetary and financial. The differences between these institutions in terms of economic, technological and human resources were factors that made it difficult to adapt these institutions to the new acquired competences. The Promoex then emerged as a solution for modernization of Brazilian subnational Courts of Accounts. Such solution had funds of US $ 64.4 million dollars. The purpose of this research, therefore, is to assess the implementation of this program by 33 TCs. The evaluation was conducted from documents collected from web pages of MPOG, ATRICON, IRB and the Portal of Brazil Courts of Accounts. The Loan Agreement 1628-OC / BR, Object Compliance Report, Progress Reports of the 1st and 2nd semesters of 2013 (final report), and surveys conducted by the FIA and FGV also were scrutinized. The results indicate that the Promoex was less than expected; the modernization proposals were more focused on solving administrative problems, as well as by the low impact of Promoex over the actions developed by the TCs.