Revista Controle - Doutrina e Artigos

About the Journal

A Revista Controle – Doutrina e Artigos é uma publicação do Tribunal de Contas do Estado do Ceará (TCE-CE). Os artigos publicados na Revista abordam assuntos relacionados às seguintes áreas: Direito Constitucional, Direito Administrativo, Finanças Públicas, Controle Externo, Lei de Responsabilidade Fiscal (LRF), Lei de Licitações e Contratos, Políticas Públicas, Processo Administrativo, Contabilidade Pública, Auditoria Operacional, de Gestão e de Processos e temas afins.

Current Issue

Vol. 24 No. 2 (2026)

DOI: https://doi.org/10.32586/rcda.v24i2

Published: 2026-06-15

Full Issue

pdf (Portuguese)

Nota do Editor

Edilberto Carlos Pontes Lima

8-9

Artigos

pdf (Portuguese)

From performance auditing to public policy evaluation: conceptual foundations for a new paradigm of action for courts of accounts

Reinaldo Alencar Domingues, Rogério Ribeiro

12-49

pdf (Portuguese)

Fragmentation, overlap and duplication: opportunities for engagement between citizens and TCU in the oversight of public policies

Igor Pereira Oliveira

50-84

pdf (Portuguese)

Accountability and public transparency in Brazilian Northeast: analysis, proposition, and application of a framework

Maria Vanessa Silva dos Reis, Carlos Eduardo Félix, Leon Agostinho Figueredo Barbosa, Márcia Zabdiele Moreira

85-121

pdf (Portuguese)

External control as a driver of public policies for the homeless population: a case study of results-oriented action

Azor Achkar

122-149

pdf (Portuguese)

Case study: how adjustments in the governance of the Bahia control network can enable joint audits in public policies?

Mariana Santos Coutinho da Silva

150-186

pdf (Portuguese)

Alternative procedures for resolving conflicts within the Courts of Accounts

Lis Pitanga Ribas de Castro, Gabriel Jesus de Souza, Raimir Holanda Filho

187-219

pdf (Portuguese)

Mediation in the new Tenders and Contracts Law: Law No. 14.133/2021 and its impact on the Courts of Accounts

Paula Tavares Fernandes Kaiser

220-255

pdf (Portuguese)

Consequentialism in substitute sanction agreements

Gabriel Costa Pinheiro Chagas

256-279

pdf (Portuguese)

Governance and transparency in the municipalities of Alagoas: a study based on data from the National Transparency Radar

Alisson Moreira Lima, Dayanne Roberta de Oliveira Santos, Denys Dias Barreto

280-310

pdf (Portuguese)

Governance strategies and challenges in implementing the Integrity System at the Court of Accounts of the State of Ceará

Bruno de Oliveira Carneiro, Liana Peixoto Brandão Bandeira

311-348

pdf (Portuguese)

Active Transparency at TCE Ceará: Communication Strategies for Strengthening Social Control

Kelly Cristina Caixeta de Castro

349-373

pdf (Portuguese)

Transparency and information quality: an analysis of the cooperation agreements portal of the State of Ceará and municipalities of the Jaguaribe Valley

Larissa Dionara Cunha Costa, Manuel Salgueiro Rodrigues Júnior, Lorena Costa de Oliveira Araújo, Charleny Matias Braga

374-410

pdf (Portuguese)

Public debt of Brazilian states and the Fiscal Responsibility Law (2000–2025): an analysis of fiscal sustainability

Carina Carvalho de Amorim, Eldys Silva Valdão, Francielle da Silva Oliveira, Isaias Lopes da Cunha, Paulo Sérgio Almeida-Santos

411-439

pdf (Portuguese)

The Annual Procurement Plan as an instrument of dialogue between budget and strategic plans and the implementation of public policies

José Ricardo Moreira Dias, Yonara Duarte Caetano

440-460

pdf (Portuguese)

Management of FUNDEB resources in Beberibe: analysis of the relationship with learning indicators in the municipal public school system

Silas Carvalho da Silva Lobão, Francisco Wilson Ferreira da Silva, Samuel Leite Castelo

461-496

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Revista Controle - Doutrina e Artigos

About the Journal

Current Issue

Full Issue

Nota do Editor

Artigos

From performance auditing to public policy evaluation: conceptual foundations for a new paradigm of action for courts of accounts

Fragmentation, overlap and duplication: opportunities for engagement between citizens and TCU in the oversight of public policies

Accountability and public transparency in Brazilian Northeast: analysis, proposition, and application of a framework

External control as a driver of public policies for the homeless population: a case study of results-oriented action

Case study: how adjustments in the governance of the Bahia control network can enable joint audits in public policies?

Alternative procedures for resolving conflicts within the Courts of Accounts

Mediation in the new Tenders and Contracts Law: Law No. 14.133/2021 and its impact on the Courts of Accounts

Consequentialism in substitute sanction agreements

Governance and transparency in the municipalities of Alagoas: a study based on data from the National Transparency Radar

Governance strategies and challenges in implementing the Integrity System at the Court of Accounts of the State of Ceará

Active Transparency at TCE Ceará: Communication Strategies for Strengthening Social Control

Transparency and information quality: an analysis of the cooperation agreements portal of the State of Ceará and municipalities of the Jaguaribe Valley

Public debt of Brazilian states and the Fiscal Responsibility Law (2000–2025): an analysis of fiscal sustainability

The Annual Procurement Plan as an instrument of dialogue between budget and strategic plans and the implementation of public policies

Management of FUNDEB resources in Beberibe: analysis of the relationship with learning indicators in the municipal public school system