Case Study

Record-Breaking Strategic Planning at the Espírito Santo Court of Auditors (TCE-ES)

Executive Summary

In March 2026, the Tribunal de Contas do Estado do Espírito Santo (TCE-ES) and Oxford Business Masters (OBM) achieved a historic milestone in public sector management. By integrating the OKR (Objectives and Key Results) framework with advanced Artificial Intelligence, the institution built its tactical Strategic Plan for the 2026-2027 biennium in just three days—a record-breaking feat for a complex public entity.

The Challenge: Bridging the "Execution Gap"

TCE-ES is an institution dedicated to improving public management through external control. While the Court possessed a robust long-term Strategic Plan (2024-2037), it functioned primarily as a high-level "umbrella".

The governance team, led by Secretary of Governance Flavia Holz, identified a significant "execution gap". The previous planning cycle often relied on broad impact indicators—such as the state's Human Development Index (HDI)—which, while noble, were not directly within the Court’s control . This lack of direct alignment often led to:

  • Frustration among technical teams who felt disconnected from the goals.

  • A "shelf-document" strategy where planning had little impact on daily decision-making.

  • Disjointed priorities across different general secretariats.

The Solution: OKRs + AI (The STRATA Methodology)

OBM proposed the STRATA methodology, an agile approach designed to translate high-level vision into tactical execution. The core of the strategy was the "OKR Navigator" framework, which focuses on autonomy, alignment, and dynamic monitoring .

The Role of AI in Speeding Up the Process

To reach the three-day record, OBM utilized a specialized AI stack to handle data synthesis that would typically take months:

  • Claude Cowork: Used to create custom "agents" that processed transcriptions from interviews with top management and surveys from directors and supervisors.

  • NotebookLM: Trained on internal institution-specific sources (lewis, regulations, and previous reports) to eliminate "hallucinations" and ensure total contextual accuracy.

  • Automated Synthesis: AI agents crossed-referenced management priorities with technical team feedback to identify "Great Ambitions" for the biennium in minutes.

The 3-Day Record-Breaking Workshop

The transformation took place through a series of intensive, collaborative workshops:

  1. Day 1: Defining Great Ambitions. The team identified critical priorities for 2026-2027, ensuring alignment with the 14-year long-term plan .

  2. Day 2: Selecting Evidence and Strategies. Teams moved from qualitative goals to specific, measurable "evidence of success" .

  3. Day 3: Building the OKR Guiding Star. Every secretariat (SEGAFI, SEGEX, SEGOV) drafted their own biennial OKRs .

"You only learn to build OKRs by building OKRs. We don't use AI to suggest the OKR; we use AI to check its quality and refine it, letting the teams do the heavy lifting of defining their own future." — Marcos Barros, Lead Consultant, OBM

Key Results & Impact

  • Time Efficiency: What usually takes 6 to 12 months in the public sector was completed in 72 hours .

  • Unprecedented Alignment: The framework successfully bridged the gap between seven distinct Council Members and the technical secretariats.

  • Focus on Controllability: Shifted the focus from "external impact" (like HDI) to "controllable results" (like audit effectiveness and digital transformation) .

  • Cultural Shift: Introduced a culture of Autonomy Aligned with Strategy, moving away from rigid "Command and Control" models.

Future Outlook

The TCE-ES now moves into the execution phase with monthly check-ins and a governance system designed for agility. By completing their planning in record time, they have not only optimized their internal resources but also set a new global benchmark for innovation in the public sector.

For more information on how to implement Agile Planning and OKRs in your institution, contact Oxford Business Masters.