EXTERNAL OVERSIGHT AND SUSTAINABLE PUBLIC PROCUREMENT: CHALLENGES TO EFFECTIVENESS IN THE APPLICATION OF LAW No.14.133/2021

Abstract

This article analyzes sustainable public procurement as a tool for achieving sustainable national development, in light of Law No. 14,133/2021 and the role of external oversight. It is based on the understanding that sustainability is situated within the context of the environmental crisis and the need to reorient production and consumption patterns, in accordance with the 2030 Agenda. In this context, it is argued that the role of the Courts of Auditors can contribute significantly to the effective implementation of the aforementioned law in its sustainable dimension, in line with the environmental commitments undertaken by Brazil. The research problem of this study is: to what extent have the Courts of Auditors contributed to the effectiveness of sustainable procurement in the Public Administration? The objective, therefore, is to examine the contribution of external control to the effectiveness of sustainable procurement in the Public Administration, in light of Law No. 14,133/2021. Methodologically, the deductive method was adopted, with a qualitative approach, based on normative, documentary, and jurisprudential analysis, with an emphasis on decisions by the Federal Court of Accounts, as well as evidence from audits and institutional initiatives of the Courts of Accounts. As a contribution, this study proposes a matrix of audit indicators structured around analytical dimensions, with the aim of operationalizing the assessment of sustainability in public procurement and strengthening the role of external control. It is concluded that the consolidation of sustainable public procurement depends not only on regulatory progress but also on the institutional capacity for implementation, monitoring, and the promotion of best practices through external control.