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A influência dos Tribunas de Contas na separação de poderes
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Os Tribunais de Contas, no Brasil, são os órgãos responsáveis pela realização do controle externo das administrações públicas federal, estaduais e municipais, e, portanto, controlam todos os atos governamentais que envolvem a arrecadação e o dispêndio de recursos públicos. Outrossim, em Portugal, o Tribunal de Contas é o órgão supremo de fiscalização da legalidade das despesas públicas e de julgamento das contas que a lei mandar submeter-lhe. Na conjuntura atual da jurisdicional constitucional, tem-se em evidência todas as relações de intromissão entre os poderes constituídos, tornando-se patente a necessidade de utilizar os mecanismos jurídicos dispostos no ordenamento jurídico vigente para manter o equilíbrio político estabelecido pela separação de poderes. Dessa forma, tem-se como objetivo principal a demonstração da influência da atuação dos tribunais de contas na separação de poderes; e, consequentemente, o objetivo específico consiste na análise do desenvolvimento das atividades de controle externo e seu impacto no equilíbrio existente entre os Poderes Legislativo, Executivo e Judiciário. Acresce-se, por fim, que o estudo foi desenvolvido através de uma metodologia de pesquisa bibliográfica e jurisprudencial, além das visitas técnicas ao Tribunal de Contas de Portugal e o Tribunal de Contas do Estado do Rio Grande do Norte.
The Courts of Auditors at Brazil are the bodies responsible for carrying out external control of public administration at sphere federal, state, and local, and, consequently, it controls all the governmental acts that involve the collection and spending of public resources. Moreover, at Portugal, The Court of Auditors is the supreme body of supervision and monitoring of the public expenditure legality, and also has the main decision at judgment involving possible irregularities at accountability. In the current context of constitucional jurisdiction, has been evidenced all the interference relationships among the constituted powers, becaming indispensable the utilization of legal mechanisms disposed at the existing legal system to keep the politic balance established by the separation of the powers. Therefore, this master dissertation has the main objective to demonstrate the influence of the Courts of Auditors intervention at the context of the separation of the powers. In this way, the specific objective is to analyze the development of external control activities and their impact on the balance among the Powers legislative, Executive and Judiciary. Finally, it is important add, that the study was developed through a methodology of literature and jurisprudence research, apart from technical visits to the Court of Portugal and the Court of the State of Rio Grande do Norte, Brazil.
The Courts of Auditors at Brazil are the bodies responsible for carrying out external control of public administration at sphere federal, state, and local, and, consequently, it controls all the governmental acts that involve the collection and spending of public resources. Moreover, at Portugal, The Court of Auditors is the supreme body of supervision and monitoring of the public expenditure legality, and also has the main decision at judgment involving possible irregularities at accountability. In the current context of constitucional jurisdiction, has been evidenced all the interference relationships among the constituted powers, becaming indispensable the utilization of legal mechanisms disposed at the existing legal system to keep the politic balance established by the separation of the powers. Therefore, this master dissertation has the main objective to demonstrate the influence of the Courts of Auditors intervention at the context of the separation of the powers. In this way, the specific objective is to analyze the development of external control activities and their impact on the balance among the Powers legislative, Executive and Judiciary. Finally, it is important add, that the study was developed through a methodology of literature and jurisprudence research, apart from technical visits to the Court of Portugal and the Court of the State of Rio Grande do Norte, Brazil.
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Direito constitucional Separação de poderes Tribunal de contas Fiscalização Teses de mestrado - 2014