Autonomia e controle externo: como os prazos estabelecidos pelo artigo 171 afetam a autonomia e a capacidade operacional dos tribunais de contas

Abstract

The New Public Procurement Law represents a legislative milestone in the quest for modernization and consolidation of procurement practices and administrative contracts. Since its enactment, some provisions have proven controversial, prompting strong positions regarding their constitutionality. Among these is the subject of this study, which relates to the directives of Article 171, §§ 1 and 3, that encroach on the administrative competencies of control bodies, in this case represented by the Federal Court of Accounts. Law 14.133/21 introduced significant rules concerning the role of the Courts of Accounts in public procurements and administrative contracts. It is worth noting that these rules pertain to how the typical function of external control is exercised and the training of public managers for the application of the new law. These provisions interfere with the autonomy and operational capacity of the aforementioned Court, from the perspective of viability and the consequences that such deadlines impose on the quality of external control and the management of public interest. This could destabilize the organizational structure of these bodies, undermining the effectiveness of public contract oversight and the prevention of harmful irregularities in public management. This study aims to highlight how the deadline stipulated in § 1 of Article 171 directly interferes with the functioning of the Federal Court of Accounts concerning the control system of public contracts and how it may affect the autonomy of the TCU’s actions within its legal competencies. To achieve the research objective, the study was conducted based on qualitative, document-based research, utilizing reference legislation, classic works, and academic studies to support our conclusions.