Sanções aplicadas pelo Tribunal de Contas do Estado do Amazonasanálise da consistência das condenações nas prestações de contas do Executivo Municipal

Resumo

This dissertation investigates the following research problem: whether there is consistency in the convictions imposed by the Court of Accounts of the State of Amazonas (TCE-AM) in annual accounting proceedings of municipal executive branches. The study limits its scope to municipalities with budgets exceeding R$ 200 million and adopts an empirical research approach in order to identify the most recurrent normative provisions and to assess the consistency of the normative reasoning underlying the decisions. A total of 170 proceedings were analyzed, resulting in 3,035 records of infractions. The research is situated within the research line “Regulatory Governance, Institutions, and Justice”, which seeks to understand institutional structures, decisionmaking processes, and the legal, political, and social foundations of regulatory action and of institutions operating within polycentric governance arrangements. In particular, the dissertation engages with the sanctioning dimension of regulatory choices and with the role of institutions that perform oversight functions, such as courts of accounts, taking into account their epistemic limits, democratic credentials, and the normative framework that conditions their activity. The study is also aligned with the structural research project “Institutional Interactions and Regulatory Decision-Making Processes”, as it empirically examines the functioning of the TCE-AM as an institution that oversees municipal regulatory decisions. The analysis focuses on legal-institutional variables related to sanctioning decisionmaking processes, the institutional capacities of the Court, and the ways in which its decisions affect the conduct of regulated entities—namely, municipalities responsible for organizing and regulating essential public services. This dissertation contributes to the field of regulatory law by providing empirical evidence on the performance of external oversight in the municipal context. The theoretical framework adopted examines administrative sanctions in light of the principles of due process of law, legality, and typicity, as well as key aspects of administrative sanctioning law, allowing for an assessment of how these categories are manifested in the Court’s decision-making practice. The results indicate that convictions are concentrated in a limited number of normative provisions, with particular emphasis on Law No. 8,666/1993, and that a significant portion of the decisions fails to expressly indicate the violated legal provision. Accordingly, the research hypothesis was partially confirmed, revealing both patterns of normative recurrence and weaknesses in the justification of sanctions, which undermine principles such as legality and typicity. The dissertation therefore contributes to the literature and to the institutional improvement of external oversight in the State of Amazonas.

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:10438/38047

Temas

Gestão PúblicaAdministração PúblicaGovernança

Palavras-chave

Governança regulatóriaInterações institucionaisTribunal de Contas do Estado do AmazonasDireito administrativo sancionadorPrestação de Contas MunicipaisRegulatory governanceInstitutional interactionsCourt of accounts of the state of AmazonasAdministrative sanctioning lawMunicipal accounting proceedingsDireitoDireito regulatórioResponsabilidade (Direito)Processo decisórioAmazonas. Tribunal de Contas