O Plano de Gestão de Logística Sustentável no âmbito dos Tribunais de Contas brasileiros, quanto às iniciativas vinculadas à Energia Elétrica e à Coleta Seletiva

Abstract

The Federal Audit Court, together with the 32 Audit Courts of the Brazilian States and Municipalities, are administrative bodies that oversee the entire Brazilian Public Administration, responsible for the accounting, financial, budgetary, operational and patrimonial inspection of public bodies and entities in the country. These Courts are the actors in charge of public governance over the management of Brazilian bodies, regarding the legality, legitimacy, economy and efficiency of public entities. Due to their social and institutional missions, they become references for good sustainable practices. Like any other organization, the Courts of Auditors cause negative impacts on the environment. In order to solve the challenges that involve the negative impacts of public bodies, the Brazilian authorities published Normative Instruction nº 10/2012, which governs the obligation to prepare and implement the Sustainable Logistics Management Plan, the Action Plans and their respective Monitoring Reports, in all direct and indirect federal public agencies. In this context, it is important to analyze the position of the Brazilian Courts of Auditors with a view to the elaboration and implementation of the Sustainable Logistics Management Plan, regarding the minimum topics Electric Energy and Selective Collection, due to the high use of these in public bodies. Thus, the general objective of this research is to analyze compliance with Normative Instruction nº 10/2012, regarding the elaboration and implementation of the Sustainable Logistics Management Plan within the scope of the Brazilian Courts of Auditors, referring to initiatives related to Electric Energy and Collection selective. Specifically, we sought to: a) verify compliance with the mandatory publicity of the Sustainable Logistics Management Plan, Action Plan and the respective Monitoring Report on the websites of the Brazilian Courts of Auditors; b) describe the Sustainable Logistics Management Plans and the Electric Energy and Selective Collection actions, located on the websites of the Courts of Auditors; c) verify full or partial compliance with Normative Instruction nº 10/2012, regarding the preparation and implementation of the Sustainable Logistics Management Plan within the scope of the Courts of Auditors, referring to Electric Energy and Selective Collection actions; d) propose the elaboration and implementation of the Sustainable Logistics Management Plan at the Court of Auditors of the State of Mato Grosso do Sul, with emphasis on initiatives linked to Electric Energy and Selective Collection. This is an exploratory and descriptive study, with a qualitative approach, based on bibliographic data collection and document analysis. The results showed that, of the 33 Brazilian Courts of Auditors, 4 published the Sustainable Logistics Management Plan. Of these, 4 presented Action Plans and 2 released their respective Monitoring Reports. Therefore, it was found that 29 Audit Courts have not yet adhered to the Sustainable Logistics Management Plan, which demonstrates the fragility of external control bodies in the face of good sustainable practices. Furthermore, it was observed that there is no standardization of the websites of the Courts of Auditors, which makes it difficult to research and identify sustainable practices.