CONTROL OF GOVERNMENT ACCOUNTS

MONEYBALL FOR PUBLIC POLICIES

Abstract

The external control of the government accounts will not disregard the concrete results achieved by public policies implemented by governments. In this regard, public programs should be supported by empirical evidences, impact studies, and systemic analysis, among others. The public policy control network, discouraging any sort of simplistic analysis and isolated actions or actions which are not integrated within the public budget as a whole, faces this very same challenge. It is, therefore, in the context of the public accounts annual trial, done by the Courts of Audits, that the public policies control should be assessed in light of a systemic view of the public budget and the government programs.