Social Participation in the General Audit Planning of Brazilian Courts of Accounts

Abstract

This article analyzes how social participation has been incorporated into the general audit plans of Brazilian courts of accounts, examining its contribution to strengthening democratic governance. Grounded in theories of participatory and deliberative democracy and in analytical models of participation, the study adopts a qualitative, descriptive-analytical approach. The research was conducted through a structured questionnaire, developed based on categories derived from the theoretical and institutional framework, and sent to the 33 Brazilian courts of accounts, obtaining 27 responses (82% of the total universe). The results indicate that only one-third of the courts of accounts reported incorporating formal participation mechanisms into their planning processes, with predominantly consultative and non-binding instruments. The limited number of participants, the gap between declared efforts and effective inclusion, and the reported challenges highlight operational and representativeness constraints. The study concludes that, despite institutional willingness to expand participation, its consolidation requires systemic transformations, including strengthening organizational culture, methodological improvements, and structured integration of participation into the decision-making process, in order to reinforce the democratic dimension and enhance the legitimacy and responsiveness of these institutions.