Management adjustment terms: perspectives for consensual external control

  • Daniela Zago Gonçalves da Cunda
  • Fernando Simões dos Reis


The study demonstrates the new trend of adoptingcontroversy-solving tools based on consensus inBrazilian public administration in order to increasethe State’s efficiency. We examine implementation ofthe management adjustment terms (TAG) in courts ofaccounts as a new mechanism of proximity betweencontroller and controlled when setting goals to correctirregularities or increase a given public policy’s effectiveness.We also present the evolution of the FederalCourt of Accounts in adopting consensual solutionsfor conflicts, especially the precedent contained in arecent judgment that determined that agencies underthe Court jurisdiction sign a TAG. Finally, we suggestapplying these instruments to control implementationof intersectoral public policies.

Biografia do Autor

Daniela Zago Gonçalves da Cunda
Substitute Counselor of the Courtof Accounts of the State of RioGrande do Sul. Holds a doctorateand master’s degree in Law fromthe Pontifical Catholic Universityof Rio Grande do Sul (PUC/RS).Visiting researcher at the Facultyof Law of the Uni-versity of Lisbon(FDUL). Specialized in PublicLaw at the Federal Universityof Rio Grande do Sul (UFRGS).Graduated in Law from theFederal University of Santa Maria(UFSM). Lecturer and authorof studies with an emphasis onsustainability control, fundamentalrights and duties, externalcontrol (courts of accounts),public policy con-trol andtopics involving environmental,administrative, and financial law.
Fernando Simões dos Reis
External Control Federal Auditorfor the Federal Court of Accounts– Brazil (Tribunal de Contasda União-TCU). He is currentlypursuing a master’s degree atthe Pontifical Catholic Universityof Rio Grande do Sul (PUC/RS).Graduated from the Universityof Brasília (UnB) with a degree inEconomic Sciences and from theFederal University of Rio Grande doSul (UFRGS) with a degree in Law.