O alerta do controle externo no acompanhamento da execução contratual no estado de São Paulo – combate à corrupção e otimização dos gastos públicos

Abstract

This study seeks to evaluate the institution of the Alert as an external control tool to increase efficiency and effectiveness in the execution of contracts and, therefore, facilitate the achievement of the goals and schedules proposed in the adjustments, positively impacting the quality of public spending. The goal is to analyze, through documental research and data study, the processes in which the Accountability Office of the Government of São Paulo examined the monitoring of contractual execution. Its purpose is to point out the advantage of the formal institution of warning by external control during the validity of the adjustments, with the goal of allowing the Administration to correct the defects identified before a new inspection, without requiring efforts with justifications that, in reality, makes it more difficult the progress of the necessary changing in the inspection of the execution of contractual objects. The conclusion of the study suggests the inclusion of the alert as a tool in the Organic Law of the Accountability Office of the Government of São Paulo (Law nº 709/93), to optimize the efforts of everyone involved. In this way, highlighting the innovative concepts of auditing results and accountability, the goal is to verify the connection between monitoring the progress of contracts and the successful delivery of what was agreed upon in the contract, including all of its conditions.