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A posição jurídico-constitucional do Tribunal de Contas
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A presente dissertação tem por objeto o estudo do Tribunal de Contas da União relativamente a vários dos aspectos que o envolvem como instituição de controle externo: sua posição no ordenamento jurídico-constitucional brasileiro; sua evolução histórica; sua composição e forma de investidura de seus membros e as consequências que daí derivam; o alcance e eficácia jurídica de suas decisões, sobretudo por não ser constituído em tribunal de jurisdição contenciosa. Também o exercício, extensão e limitações de suas competências sobre: a) de exarar parecer prévio sobre as contas prestadas pelo Presidente da República; b) julgar as contas de todos, pessoas físicas ou jurídicas, que de algum modo lidaram, a qualquer título, com recursos públicos; c) promover auditorias mediante requisição do Congresso Nacional ou por deliberação própria em qualquer órgão dos Poderes da República; d) sustar, com limitações, atos da administração pública; e) promover o registro de atos de admissão e aposentação de servidores.
O exame de tais elementos que essencialmente justificam a existência deste importante órgão de Estado, será em permanente confronto com a doutrina e sobretudo da jurisprudência que provém do Supremo Tribunal Federal, instância de competência originária para conhecer das ações em que a Corte de Contas figure em um dos polos da demanda.
The scope of the herein dissertation is the study of the Federal Court of Auditors encompassing several of the aspects that involve it as an institution of external control: its standing in the Brazilian legal and constitutional system; its historical development; its composition and the form of investiture of its members, and the outcomes that arise therefrom; the reach and legal effectiveness of its decisions, mainly because it is not set up as a court of contentious jurisdiction. It also focus on the exercise, extent and limitations of its jurisdiction powers over: (a) the issuance of prior opinions on the accounts submitted by the Office of the President of the Republic; (b) adjudgment of the accounts of any parties, whether individuals or legal entities that somehow handle, in any capacity, public funds; (c) carrying out audits upon request by the National Congress or acting on its own resolution on any instution or body of the Political Branches of the Republic; (d) halting, with limitations, decisions or actions of the public administration; (e) recording of acts of admission and retirement of civil servants. The examination of such elements that, in essence, justify the existence of this important institution of the State shall be permanently sized up against the legal doctrine and, above all, the jurisprudence that comes from the Federal Supreme Court, the original jurisdictional instance to take cognizance of proceedings in which the Court of Auditors appears as one of the parties of a legal claim.
The scope of the herein dissertation is the study of the Federal Court of Auditors encompassing several of the aspects that involve it as an institution of external control: its standing in the Brazilian legal and constitutional system; its historical development; its composition and the form of investiture of its members, and the outcomes that arise therefrom; the reach and legal effectiveness of its decisions, mainly because it is not set up as a court of contentious jurisdiction. It also focus on the exercise, extent and limitations of its jurisdiction powers over: (a) the issuance of prior opinions on the accounts submitted by the Office of the President of the Republic; (b) adjudgment of the accounts of any parties, whether individuals or legal entities that somehow handle, in any capacity, public funds; (c) carrying out audits upon request by the National Congress or acting on its own resolution on any instution or body of the Political Branches of the Republic; (d) halting, with limitations, decisions or actions of the public administration; (e) recording of acts of admission and retirement of civil servants. The examination of such elements that, in essence, justify the existence of this important institution of the State shall be permanently sized up against the legal doctrine and, above all, the jurisprudence that comes from the Federal Supreme Court, the original jurisdictional instance to take cognizance of proceedings in which the Court of Auditors appears as one of the parties of a legal claim.
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Tribunal de Contas Evolução histórica Competências Eficácia Brasil Teses de mestrado - 2022