Eficácia das tomadas de contas especiais no ressarcimento de danos à administração pública federal (2014-2023): uma análise empírica

This study examines the effectiveness of Special Accounts Audits (TCEs) as a control and accountability mechanism in the federal public administration, focusing on the reimbursement of public treasury damages between 2014 and 2023. Using a quantitative approach, the research analyzes data from the Management Reports of the Federal Court of Accounts (TCU) and the Integrated Financial Administration System (SIAFI). The results indicate that, despite the implementation of the e-TCE system, TCEs demonstrate limited effectiveness in reimbursing public treasury damages, with an average of 1.4% of the values recovered compared to the total condemnations. Digitization alone was not sufficient to significantly increase the recovery rate. This study suggests the need to review and improve administrative and judicial procedures related to TCEs to enhance the recovery of amounts.