Home / Archives / Vol. 19 No. 1 (2021) Vol. 19 No. 1 (2021) DOI: https://doi.org/10.32586/rcda.v19i1 Published: 2021-01-15 Full Issue pdf (Portuguese) pdf (Portuguese) Nota do Editor Conselheiro Edilberto Carlos Pontes Lima 13-15 Artigos pdf (Portuguese) Public Policy Analysis: a new frontier for external control and democracies’ structural pillar Sebastião Helvécio Ramos de Castro, Renata Ramos de Castro 21-38 pdf (Portuguese) Notes on the approval of accounts by the Bahia Court of Accounts Inaldo da Paixão Santos Araújo 39-81 pdf (Portuguese) Tax benefits and tax expenditures in ICMS, types and measurement methods Rodrigo Frota da Silveira, Michel André Bezerra Lima Gradvohl 82-124 pdf (Portuguese) Fiscal Responsibility: Analysis of personnel expenditure on Executive branch in the cities of the Metropolitan Region of Fortaleza Vanessa dos Santos Avelino, Marcus Vinicius Veras Machado, Denise Maria Moreira Chagas Corrêa 125-159 pdf (Portuguese) Courts of accounts, preventive control, social control and jurimetrics: a study on the representations for suspension of biddings Gilson Piqueras Garcia 160-193 pdf (Portuguese) Implementation of the governance system in the Federal University of Ceará in the perception of managers Ruth Carvalho de Santana Pinho, Maria de Fátima Teixeira Brasil 194-235 pdf (Portuguese) Assessment of the determinants of public debt of Brasilian Sub-National Entities Francisco Itamar Cassimiro, Roberto Sergio do Nascimento, Ricardo Viotto 236-274 pdf (Portuguese) Sustainability assessment of the financial plan of the Ceará state’s own pension scheme Tatyanne Cavalcante Pimenta Gomes, Rômulo Alves Soares 275-295 pdf (Portuguese) Exceptional legal regimes in public contracting and compliance in pandemic times João Inácio Ribeiro Pinto, Raissa Natascha Ferreira Pinto 296-333 pdf (Portuguese) Prescriptibility of actions for reimbursement to the treasury based on decisions of the Courts of Auditors: a legal analysis Fernando Souza Abreu Júnior 334-353 pdf (Portuguese) The interconnection of court of accounts process with the judicial process in context of Car Wash Operation (Brazil) Francisco Sérgio Maia Alves 354-392 pdf (Portuguese) Legal security and act of granting retirement in own regime: an analysis of Extraordinary Appeal nº 636.553/RS Francisco Clayton Brito Júnior 393-422 pdf (Portuguese) Possible assignments of post-pandemic administration control Alan José de Oliveira Teixeira 423-444 pdf (Portuguese) Municipal Public Administration in fulfilling city functions through sustainable public policies and surveillance in Fortaleza/CE Lívia Brandão Mota Cavalcanti 445-467 pdf (Portuguese) Implications of Extraordinary Resources 1,231,883 and General Repercussion Theses 157 and 835: an analysis of the Court of Auditors’ competence Lucas Araújo Meneses, João Marcelo Pereira Fortinho de Miranda Sá 468-502
