O enfraquecimento da atuação constitucional dos tribunais de contas estaduais como controle externo, no âmbito do julgamento de contas das prefeituras municipais na visão do STF

Resumo

This dissertation falls within the research line “Regulatory Governance, Institutions and Justice,” which brings together studies focused on understanding, critically analyzing, diagnosing, and proposing solutions to problems related to the structural aspects of the State and its institutions—including their decision-making processes—as well as transnational institutions, in light of their regulatory bias and the legal, economic, and social foundations of regulation. In this context, the work aims to analyze the performance of the Courts of Auditors beyond their traditional function of accounting and financial auditing, understanding them as second-order regulatory agents, insofar as they exert normative and inductive influence on administrative organization, internal control systems, and public governance standards. From this perspective, the research problem investigates how external control, by overseeing the internal control systems and fiscal management of municipalities, performs a meta-regulatory function of the state. As a theoretical framework, the study critically examines the pendulum swing that occurred after the judgments of RE 848.826 (Topic 835) and ARE 1.436.197 (Topic 1.287), which initially redesigned the competencies of the Courts of Accounts, and the subsequent harmonization consolidated in ADPF 982/PR. Using the qualitative methodology of case studies of the TCE/AM, the research is structured around three axes: the analysis of the constitutional system of external control and its regulatory role in Brazilian federalism; the understanding of the jurisprudential modifications and their implications for municipal accountability; the empirical study of judgments of the Court of Accounts of the State of Amazonas (TCE/AM). The results confirm the hypothesis that the STF's decisions produced a complex redesign of the competencies of the TCEs, establishing a duality of accountability: the political judgment of accounts for purposes of ineligibility, the exclusive competence of the Municipal Chambers, and the technical judgment of the mayor's management acts as authorizing officer of expenses, the definitive competence of the Court of Accounts for purposes of administrativefinancial sanction. The comparative analysis of 158 judgments of the TCE/AM (period 2015-2022), focused on the 20 municipalities with the largest budgets in the state and based on parameters such as the nature of the action (adjudicative/advisory), the separation of accounts and the application of sanctions, shows the institutional adaptation of the Court to the pendulum effects of jurisprudence. It is concluded that the jurisprudential redesign, although it initially weakened the direct sanctioning action of the Courts of Auditors, did not empty their constitutional role, but led to an institutional reinvention that strengthens the articulation between technical, political and social control, preserving the effectiveness of the principles of public administration.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38187

Temas

Finanças PúblicasAdministração PúblicaGovernançaGestão Municipal

Palavras-chave

RegulaçãoSupremo Tribunal FederalControle externoTribunais de contas estaduaisState courts of accountsRegulationExternal controlBazilian Supreme Federal CourtDireitoBrasil. Supremo Tribunal FederalAmazonas. Tribunal de ContasDireito regulatórioResponsabilidade