O papel dos tribunais de contas na tutela da moralidade administrativa e a ausência de padronização

Abstract

This study seeks to analyze the Brazilian Courts of Accounts protection over administrative morality principle. These institutions are constitutionally provided for external control, with the core function of verifying public resources application legitimacy. Thus, it is natural that, when assessing administrative acts submitted to their control, those state bodies appreciate the respect for administrative morality, similarly to a role also performed by the Public Ministry. In this sense, judicial actions of misconduct in public office, carried out by the Public Ministry, are an important instrument for the principle protection, being certain that the institutional role of the Courts of Accounts can collaborate for probity defense, either in extrajudicial scope, or in judicial scope, after filed misconduct in public office lawsuit. With this study, the objective is to answer the following question: does the current institutional design of the Courts of Accounts cooperate for the efficiency of Justice with regard to administrative morality preservation? It is known that there is no standardization among the Brazilian Courts of Accounts, since there is neither a national organic act nor a national council. Each institution remains governed only by its own organic act and internal statute. Consequently, it is hypothesized that this uniformity lack undermines the work of external control institutions and in no way contributes to legal certainty and morality administrative preservation. On the other hand, a national identity around some issues common to each Court of Auditors can improve institutions and greatly collaborate with the efficiency of the Democratic State under Brazilian law. The development of this work will take place with the inductive method.