O controle ambiental nos aterros sanitários no município de Manaus: o papel do Tribunal de Contas do Estado do Amazonas.

Abstract

This dissertation examines environmental oversight carried out by Courts of Accounts in Brazil, with a specific focus on the Amazonas State Court of Accounts (TCE/AM) and its role in supervising sanitary landfills in the city of Manaus. The study is grounded in the understanding that urban solid waste management represents one of the most pressing contemporary socio-environmental challenges, with direct impacts on public health, ecological balance, and urban sustainability. Inadequate waste disposal, particularly in landfills that fail to comply with technical and legal standards, highlights the need for more effective external control mechanisms to ensure the proper implementation of environmental public policies. The research is situated within the field of constitutionalism and fundamental rights, considering that the 1988 Brazilian Constitution elevated environmental protection to the status of a fundamental right, imposing preservation duties on both the State and society. Based on this normative framework, the study analyzes the role of Courts of Accounts as institutions responsible for external control of public administration. It emphasizes the expansion of their functions beyond traditional financial auditing to include the assessment of legality, legitimacy, economy, efficiency, and effectiveness of public policies. The study also engages with key legal frameworks such as the National Environmental Policy and the National Solid Waste Policy, which reinforce the need for environmental governance and accountability. Methodologically, the dissertation adopts a qualitative approach, combining documentary, normative, and jurisprudential analysis. It examines recent decisions of the Brazilian Supreme Court between 2020 and 2025 to understand the legal boundaries and institutional role of Courts of Accounts within the Brazilian legal system. Additionally, it analyzes administrative proceedings conducted by TCE/AM between 2010 and 2024 concerning landfill management in Manaus, aiming to assess the effectiveness of the Court’s oversight. The importante research question investigates whether TCE/AM’s actions in cases involving sanitary landfills are effective and capable of generating tangible benefits for society. The working hypothesis suggests that the Court’s performance becomes more efficient when guided by a preventive and strategic approach, particularly through operational audits and prior analysis of public procurement processes related to waste management services. The findings indicate that, although TCE/AM has relevant oversight tools and plays an important role in external control, its actions still face limitations in terms of practical effectiveness, often focusing on formal and ex post analyses. There is a clear need to strengthen preventive mechanisms and improve coordination between external control bodies and environmental agencies. The study concludes that reorienting TCE/AM’s activities toward more proactive audit models, with a focus on performance and outcomes, can significantly enhance environmental management in Manaus. It highlights the strategic importance of Courts of Accounts in promoting sustainability, good governance, and environmental protection, offering both theoretical and practical contributions to the improvement of environmental oversight in Brazil.