O Tribunal de Contas do Estado de Santa Catarina e o direito fundamental à saúde: possibilidades para o exercício do controle externo

Health is a fundamental right of every individual and a constitutional duty of the State. Public health actions and services are implemented through the Unified Health System (Sistema Único de Saúde – SUS) by means of public policies, which entail financial costs and therefore require proper planning, budgetary forecasting, and the allocation of adequate financial resources. In a context of resource scarcity, effective administrative management becomes essential to safeguard the minimum subsistence level and uphold human dignity. It is within this framework that the Court of Auditors of the State of Santa Catarina (Tribunal de Contas do Estado de Santa Catarina – TCE/SC) has gained increasing relevance, due to the progressive enhancement of its institutional competences, which has expanded the possibilities for exercising external control over the right to health. This paper aims to demonstrate how the TCE/SC has prioritized the evaluation of public health policies and to highlight the initiatives undertaken by the Court that have contributed to improving public administration, thereby establishing it as a key institution in ensuring the effectiveness of this fundamental right.