Home / Archives / Vol. 24 No. 2 (2026) Vol. 24 No. 2 (2026) DOI: https://doi.org/10.32586/rcda.v24i2 Published: 2026-06-15 Full Issue pdf (Portuguese) 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
