Analysis of the performance of Court of Accounts of Pará municipalities against real need for improvement in sanitation policies in Pará municipalities. The survey was conducted in four stages, with the source to consult government information. In the first stage, based on data from the National Sanitation Information System (SNIS) and the Brazilian Institute of Geography and Statistics (IBGE), it was found that the State of Pará showed low performance and service of basic sanitation services. Even at this early stage, it was conducted survey of the guidelines prepared by the Federal Law No. 11,445 / 2007 which now guide the municipalities in fulfilling the actions contained in the new regulatory framework for the sanitation sector. The second phase of the study analyzed the Court's powers of the State of Pará Municipalities (TCM / PA) and its insertion from their operating instruments in monitoring sanitation. In the third stage of the work was carried out a diagnosis from the questionnaire aimed at assessing the state of Pará municipalities for compliance with the laid guidelines in Federal Law No. 11,445 / 2007, especially as the existence of Sanitation Municipal Basic Plan (PMSB). Finally, the last step were proposed several actions to be undertaken by the Court of the State of Pará municipalities in order to contribute to the development of sanitation in Pará municipalities. With the research it was found that the performance of TCM / PA can be improved on issues related to the basic sanitation sector, especially regarding the monitoring of the guidelines contained in Law No. 11,445 / 2007 (National Policy on Sanitation) by Para municipalities. Thus, knowing the state of sanitation in Pará has shown unfavorable performance and that the current context entails new solutions to overcome the obstacles contained in the sanitation sector, which was proposed Evaluation Matrix to strengthen the role of the Court of Accounts of Pará municipalities facing the sanitation policies in Pará
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