O Controle das Prestações de Contas no Brasil e as Impropriedades mais Frequentes

• Main Author: Antonio Carlos Flores de Moraes
• Format: Article
• Language: English
• Published: Centro Universitário de Valença 2016-12-01
• Series: Revista Interdisciplinar de Direito
• Online Access: http://revistas.faa.edu.br/index.php/FDV/article/view/78/56

This work aims to address several aspects related to the control of accounts’ provision in Brazil, mainly focusing in the so-called “external control” and, more specifically, the technical examination of the accounts performed in assistance to the Legislative power. This power is the ultimate responsible for performing this control inside the check and balances’ system in Brazil. After a brief history of the Courts of Auditors starting from the Republican period, the role of the Courts of Auditors is addressed through the perspective of the Brazilian Constitution of October 5, 1988, mainly focusing on the expansion of the Courts’ powers and duties.Comments are also done as to the analysis of the government’s accounts, which are annually submitted by the President to the Legislative power. Prior to the account’s analysis, a technical opinion is issued by the Court of Auditors, although the judgment itself (by the Legislative power) may, in some cases, become extremely political, which is inherent to democratic governments.