A transfiguração do controle externo da administração pública : um diagnóstico dos impactos jurídicos da decisão do Supremo Tribunal Federal no julgamento do RE 848.826.

Abstract

The external control of the Public Administration, incident on the acts of the Municipal Mayor, was originally the responsibility of the Court of Auditors, regarding management acts, and the Legislative, regarding government acts, being the subject of intense doctrinal and jurisprudential debate, especially after the advent of the Clean Record Law, due to the fact that the rejection of accounts could render the manager ineligible. The issue was addressed in 2016 by the STF, in the judgment of RE 848.826 / DF, which established the exclusive competence of the City Council to judge the mayors' accounts, the Court of Auditors being only responsible for issuing a prior opinion. Therefore, the following research problem starts: what are the legal impacts of this decision on the exercise of external control by the Municipal Public Administration? To this end, the objective is to diagnose the main legal effects of this when judging public accounts, verifying the influences of this new dynamic on its approval or rejection. The study is developed by the monographic procedure method, structured in three chapters. In the first, the theoretical and normative panorama that surrounds the theme of public administration control was outlined, especially at the municipal level. In the second, an analysis of the jurisprudence on the subject and an examination of the arguments set out in Extraordinary Appeal 848.826 / DF were carried out. Finally, in the third, the main consequences of such understanding to the external control of the accounts rendered by the Municipal Mayor were diagnosed. To do so, it was adopted in the method of inductive approach and techniques of bibliographic research, case study and exploratory. It is concluded that there was a transfiguration of external control over the acts of the Mayors, since we had a change in the bodies responsible for doing so, the way it will be exercised and the role of each one of them in the inspection process. The main legal impact of the decision is the weakening of the role of the Court of Auditors in the process of analyzing the accounts, as the latter has lost its autonomous judgment. However, there is no need to talk about suppressing the power of control, since it is up to the issuing of the prior opinion, concluding that what exists is a new dynamic, which makes the coordinated action of all control mechanisms pressing. for the repression of deviant conduct.