Tribunal de contas da união e secexconsensoà mesa com o controlador

Resumo

This research examines the participation of the Brazilian Federal Court of Accounts (TCU) in agreements entered into by the federal Public Administration, based on Normative Instruction 91/22, and the TCU's behavior regarding such consensual solutions. The study aims to understand and provide greater transparency to these settlements. Initially, the research contextualizes Normative Instruction 91/22 within the legal-institutional environment in which it was enacted. Subsequently, it presents the state of the art of the literature and media coverage on the subject, outlining common criticisms and defenses. Following this, an empirical analysis is conducted by investigating, through court rulings (acórdãos), all cases processed under the rite of Normative Instruction 91/22 that reached a decision by the Plenary. The analysis encompasses the complexity of the situations, the negotiated elements, and the legal grounds that led the TCU to accept each adjustment. Based on this study, seven empirical findings stand out: (i) the TCU avoids defining its own jurisdiction; (ii) consensual solutions are used to discuss or respond to previous TCU determinations; (iii) the available time alters the analysis of the advantageousness (vantajosidade) of consensual solutions; (iv) the criteria for advantageousness are elastic; (v) similar cases receive distinct treatments, including different types of regulatory flexibility; (vi) Plenary determinations do not necessarily imply intervention in the agreements; and (vii) the TCU's consensual solutions exhibit characteristics of an institutional bypass.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38598

Temas

ConcessõesAdministração PúblicaGovernança

Palavras-chave

Tribunal de ContasControleConsensoAcordosContratos de concessãoCourt of accountsControlConsensusAgreementsConcession contractsDireitoBrasil. Tribunal de Contas da UniãoControle administrativoResolução de disputas (Direito)Concessões administrativasTransparência na administração pública - Brasil