CONTROL OF UNFINISHED BUILDING WORK BY THE COURT OF AUDITORS OF THE STATE OF TOCANTINS

Abstract

Using the bibliographical method, this paper addresses the role of the state in guiding community life and the role of public policies in building the minimum conditions for the country's socio-economic development. To this end, it analyses the discussion of public finances and the public budget in the light of the paradigms of efficiency and social participation. It also discussed the deepening of the control network over public administration, especially with regard to external control. On this occasion, the modalities of auditing and the results they aim to achieve were discussed. Finally, using the documentary method, information was collected on the inspections of public works at state level carried out by the TCE/TO. The aim is to identify the main data collected so that, by evaluating the results obtained, possible improvements can be made in future inspections by Tocantins' external control body.