FROM INSPECTION TO RESILIENCE: HOW EXTERNAL AUDIT CAN CONTRIBUTE TO DISASTER RISK REDUCTION PUBLIC POLICY

Abstract

Disasters caused by extreme weather events resulting from climate change tend to increase, thus response structures must adequately prepare to develop risk reduction and event response actions. However, studies that analyze the Brazilian reality show that civil defense structures still have many deficiencies. The Courts of Audit are external audit institutions responsible for auditing accounts prior to the analysis by the Legislative branch. The evaluation format of these courts has evolved towards more qualitative analysis, which can induce the adoption of public policies. The Court of Audit of Paraná implemented ProGov, which modifies the way municipal accounts are evaluated. This study analyzed the evaluation of the accounts of the municipalities in the Urban Core of Curitiba on the Civil Defense theme, based on the parameters of the Court of Audit questionnaire, considering the Sendai Framework and the National Policy for Protection and Civil Defense. It was identified that the municipalities have significant shortcomings in aspects related to planning, information and systems. Deficiencies in the institutional structure were also identified. It was concluded that the evaluation model used by ProGov, which applies many of the requirements of the national and international norms, is able to influence positively in the improvement of the protection and civil defense public policies.