Navegando por Assunto "Tribunais de contas"

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O instituto da prescrição da pretensão punitiva nos tribunais de contas do Brasil
(Centro Universitário do Estado do Pará, 2019-06-25) Ximenes, Ana Caroline Baars; Pamplona, Karla Marques; Miranda, Ana Amélia Barros
The present work had a discussion about the prescription of the punitive claim of the Accounts Courts. The probabilities that federal laws may be determinative of the likelihood of courts being distinct, of assigning a statement of probability, of discretion, and consequently of total legal uncertainty, and of obstructing the right to ample defense and adversary. Before the general decision-making, two understandings arise about the correct term of a process in the accounts processes. On the one hand we have to go through the process of decennial based on the Civil Code and, on the other hand, we have a theory that supports the application of the five-year term with the fulfillment of administrative laws. Thus, through the deductive method and the bibliographical and jurisprudential research, the second chapter deals with the Audit Courts and their characteristics, such as nature, function and jurisdiction, as a way of contextualizing and understanding external control. After that in the third chapter a matter of limitation will be addressed as an instrument for guarantee of fundamental principles and rights and their applicability in the scope of the Audit Courts. In the fourth chapter, it is a controversy the throat of the prescriptive ones - decennial or quinquennial. Finally, the fifth and last chapter will address specific aspects regarding prescription applied in external control, through the analysis of existing normative texts, in order to shape the best understanding about prescription and its regulation. By means of this weighting of elements pertaining to the object of the prescription as initial term, interruptive milestones and legitimation to raise it, it is proposed to regulate this institution in the Organic Law of the Accounts Courts of the State of Pará and the Municipalities of Pará, in order to obtain greater legal certainty and limitations to the power of external control, in compliance with constitutional principles.
Teoria da regulação e controle externo: os tribunais de contas como agentes reguladores da administração pública brasileira
(Centro Universitário do Estado do Pará, 2018) Victer, Stephenson Oliveira; Dias, Jean Carlos; http://lattes.cnpq.br/3343295176890460
The purpose of this dissertation is to demonstrate that the Audit Courts, as agents of execution of the External Control of the Brazilian Public Administration, actually exercise the regulatory activity of the entire Public Power. This is done in a similar way to those carried out by the Regulatory Agencies, as their role in our legal system is, but with a fundamental difference: whereas agencies usually act on specific sectors of the economy and public services exploited by individuals, the Audit Courts are the regulatory agents par excellence of the whole Public Administration. The theoretical substrate of the proposal – as well as applying to a legal system – comes from Economic Science, embodied in the formulation known as Theory of Regulation, and thus proves irrefutable the relevance of the movement called Economic Analysis of Law (EAL), on which a brief contextualization is made. The emphasis of the study is on the comparison of the characterization and powers conferred by the country order to the Regulatory Agencies and the Audit Courts, recognizing in these, even, advantages over those in the performance of their institutional attributions. On the other hand, the inherent risks of regulation and their implications in terms of the effectiveness of the activity itself are similar and are also approached with a proposed bias of shielding of said Courts. Finally, we bring to the debate some perspectives and proposals that aim to give greater effectiveness to the external control as a regulatory activity, which are obligatorily passed by a paradigm change of performance (instrumentalized by the EAL), by the free and totally unimpeded performance of the Public Prosecution Office of Accounts, by adjustments in the modeling of the Audit Courts and by the salutary symbiosis with the social control, in order to enhance the so-called notion of accountability.