Students from ESEG visit the Court of Auditors of São Paulo and expand their knowledge about the control of public administration.

On June 10th, students from the 1st to the 8th semester of the course of Right Students from ESEG College, part of the Etapa Group, participated in a technical visit to the Court of Accounts of the Municipality of São Paulo (TCM-SP), located in Vila Clementino. The activity was accompanied by the course coordinator, Professor Fernando do Couto, and Professor Alexandre Peres Rodrigues, and provided direct contact with the functioning of the body responsible for auditing municipal accounts, reinforcing content from the Administrative Law discipline.

The program began with the students participating in a plenary session of the Court, an opportunity in which they could follow the judgment of public accounts processes, closely observing the actions of the councilors, the procedural reports, and the discussions held during the session.

According to Professor Alexandre Peres Rodrigues, the institution's reception was marked by cordiality and hospitality. “We were able to participate in the plenary meeting of the TCM-SP Councilors, where two accounts processes were judged, with reports and motions from the president and councilors. It was a moment when we observed the routine of this body. I would like to highlight that we were publicly greeted by those present, and were mentioned by name by the president of the Court at the opening of the session,” he reported.

Beyond the classroom

After the session, the group participated in presentations at the Higher School of Management and Public Accounts, linked to the Court. The students learned about the structure and responsibilities of the TCM-SP (São Paulo State Court of Accounts), as well as topics related to the oversight activities carried out by the body, such as audits, follow-ups, process analysis, preparation of annual oversight reports, monitoring of government actions, and analysis of complaints.

Municipal budgetary processes were also discussed, as well as the relationship between the Court of Auditors and the Municipal Comptroller's Office, which is responsible for internal control of public administration, while the Court of Auditors exercises external control.

The topics presented are closely related to the content studied in the Administrative Law course, allowing students to understand, in practice, concepts discussed in the classroom.

The experience was also highlighted by first-semester students Catarina Nicole Borges de Almeida and Mariah Eduarda Rodrigues Fernandes, who participated in the activity.

“The visit organized by ESEG to the Court of Accounts of the Municipality of São Paulo was extremely rewarding for us, first-semester law students. For many, it was the first time we were physically immersed in the legal world,” reported Catarina. According to the student, attending the Court session allowed them to observe in practice the content studied in the classroom. “Attending a hearing allowed us to see firsthand all the decision-making and how the formulated theories work in practice. Unfortunately, we had a hearing with a reduced duration due to an unforeseen event, but the little time we had was more than enough to understand a little of this universe,” she stated.

Mariah highlighted the topics discussed during the session and the opportunity to understand the importance of the body for public administration. “The cases reviewed concerned the health system, contract bidding, and lack of services in laboratory sectors—situations that could severely impact the public health system. First, the cases were explained, and then unanimous decisions were made among all those involved,” the student explained.

The student also highlighted the learning provided by the presentations held after the session. “We had an explanation from one of the Court's employees about the respective functions of the body and its role as supervisor of the application of public resources, verifying situations such as overpricing, excessive costs, outsourcing, and various other issues. This was extremely useful, as we had no idea of the scope of their functions. In that sense, the visit was extremely beneficial,” concluded Mariah.

An experience that broadens professional horizons.

At the end of the visit, participants received publications and institutional materials for further study.

According to the course coordinator, Professor Fernando do Couto Henriques Junior, the activity helped broaden the students' perspective on career possibilities in the legal field. “I believe the visit was fruitful, especially due to the contact with a public body that is not usually known to the public, related to the external control of public administration. The experience expands the students' repertoire beyond the essential functions of the Judiciary, showing that Law extends far beyond the three branches of government and the so-called typical state careers, also involving bidding processes, oversight of the use of public resources, and control activities that are often underexplored by professionals in the field,” highlighted Fernando Couto.

The visit reinforces ESEG College's commitment to providing practical experiences that complement academic training, bringing students closer to professional reality and the various areas of legal practice.