With the purpose of guiding the organs and entities under its jurisdiction and instructing managers and municipal expense orderers, the Court of Au...

With the purpose of guiding the organs and entities under its jurisdiction and instructing managers and municipal expense orderers, the Court of Auditors of a Municipality (TCM) prepared 10 thematic manuals that seek to support public administrators in fulfilling their obligations before the local Court of Auditors. In addition to detailing changes in legislation, the manuals include the main decisions that underpin the jurisprudence of this TCM, with recommendations for best practices regarding the proper rendering of accounts. In management terms, this initiative can be classified as typically an action of


a) strategic control of this TCM over municipal expense managers and orderers.
b) empowerment of this TCM for the development of its public bureaucracy.
c) benchmarking of this TCM based on the dissemination of its best management practices to public administrators.
d) management and sharing of knowledge of this TCM that systematizes information and guidance and transfers it to improve the rendering of accounts of those under its jurisdiction.
e) Organizations and Methods (O&M) of this TCM characterized by the preparation of manuals to guide its workforce.