Da competência do Tribunal de Contas para julgar contas do Executivo Municipal

Abstract

The Court of Audit is an essential organ for the control of the Public Administration, taking care, in particular, of the financial control, but also of the legality of the accounts, so that it contributes to the good management of the public resources in favor of the collective interest. Thus, the Court of Auditors takes care of the financial sustainability of the Democratic State of law. Therefore, this work aimed to talk about the court of accounts in its constitutional nuances, as well as to explore its constitutional history in Brazil and address its institutional position and legal nature. In this vein, it was sought to emphasize its judicial competence with regard to the judgment of accounts within the scope of the dual nature of these accounts. Finally, it was intended to explore the recent decision of the Federal Supreme Court that defined the jurisdiction to judge the accounts of the Chief of the Municipal Executive as the authorizing officer of expenses. For this purpose, this study analyzed the Supreme Court's jurisprudential history and the positioning of specialized doctrine on this topic, since the Court's understanding will have repercussions on the application of the Clean Registry Act and, thus, influence future electoral disputes.