Home / Archives / Vol. 21 No. 1 (2023) Vol. 21 No. 1 (2023) Published: 2022-12-02 Full Issue pdf (Portuguese) pdf (Portuguese) Nota do Editor Conselheiro Edilberto Carlos Pontes Lima 10-12 Artigos pdf (Portuguese) The democratic legitimacy and the control of public policies: what can we say about the Audit Courts? Fernanda Leoni 15-39 pdf (Portuguese) Relative efficiency of brazilian federal university hospitals Lianderson Matheus Leite de Oliveira, Denise Maria Moreira Chagas Corrêa, Lucas de Sousa Soares, Eduardo Rodrigues Linhares 40-75 pdf (Portuguese) The control of the administrative discretion by the Judiciary and the Courts of Accounts Amandino Teixeira Nunes Júnior 76-104 pdf (Portuguese) Neoliberalism and its influence in brazilian public governance Antonia Danniele Jeska Torres de Oliveira, Rodrigo Santaella Gonçalves 105-135 pdf (Portuguese) Analysis of the implementation of risk management in the internal audit unit of the Court of Justice of the state of Ceará Andréa Lucas Walraven, Marcus Machado, Ruth Pinho, Marilene Soares 136-173 pdf (Portuguese) The governance of the Court of Auditors of the state of Ceará according of the basic reference of the Federal Court of Auditors Samuel Leite Castelo, Aline Duarte Moraes Castelo 174-209 pdf (Portuguese) Análise da despesa com pessoal do Poder Executivo do Estado do Ceará, à luz da Lei de Responsabilidade Fiscal Antônio Linconl de Aguiar Aguiar, Maria Salvelina Marques Lourenço, Lilian Lopes Ribeiro, José Weligton Félix Gomes 210-236 pdf (Portuguese) Impacts of Covid-19 pandemic on Fortaleza's budget Kauane Maria Cipriano Gomes, Manuel Salgueiro Rodrigues Junior 237-273 pdf (Portuguese) Analysis of the municipal controllerships of the state of Ceará Ingrid Jucá de Brito, Paulo Roberto de Carvalho Nunes, Rubens Carlos Rodrigues 274-303 pdf (Portuguese) The operationalization of voluntary transfers in Ceará: a emphasis on internal control management Ana Lúcia Lima Gadelha, Luis Borges Gouveia, Anabela Mesquita 304-345 pdf (Portuguese) The Internal Control Systems integration within the State Network of Internal Control of Public Management in the Ceará state Silvia Helena Correia Vidal 346-371 pdf (Portuguese) Analysis of labor taxation in budgets for government works of Ceará between 2015 and 2018 Ronald Gomes, Paulo Rogério Faustino Matos 372-390 pdf (Portuguese) Analysis of land credit: technical project for financing for the acquisition of the Marchau site in Maranguape-CE Francisco Wilson Ferreira da Silva, Gustavo Henrique Santos Ferreira, Mário José Maia Leitão 391-417 pdf (Portuguese) Fiscal situation of Ceará municipalities regarding the fulfillment of personnel expenses: an analysis in the midst of the Sars-Cov-2 pandemic Livia Costa Bayde, Nirleide Saraiva Coelho, Francisca Yasmin de Aguiar Guedes 418-449 pdf (Portuguese) White and null votes in Brazilian presidential elections: period between 2002 and 2018 Maria Rita da Silva Valente 450-481
