ACCOUNTABILITY IN FEDERAL UNIVERSITIES THROUGH OPERATIONAL AUDITS OF THE FEDERAL COURT OF ACCOUNTS

Abstract

This article aims to analyze accountability  through the performance of the Federal Court of Accounts (TCU) with regard to Operational Audits carried out in Federal Universities, which is the result of an ongoing research on external control in federal educational institutions. The research considered the concepts and history related to the practice of accountability present in this performance and the suggestions aimed at improving university public management. The methodology used covered bibliographic and documentary research, as well as collection and analysis of data and information available on the TCU's online portal and consultation of rulings related to operational audits carried out in the areas of higher education. Operational audits in recent years in these institutions have pointed out several gaps in higher education policies and actions, such as that monitoring through indicators recommended by the TCU for Federal Universities does not cover all aspects of higher education, there is a lack of regulation and control in the quota policy,  there is a lack of definition of methodologies for monitoring and evaluating the National Student Assistance Program, among other aspects. The limitation of the operational audits analyzed in this work is the emphasis given to performance indicators that may not reflect the entire reality, the absence of MEC action plans for social consultation and the consequent lack of integration between state and social control.