Os Tribunais de Contas na Constituição Federal e as interações do controle com as políticas públicas

Abstract

The Brazilian 1988 Federal Constitution instituted a long list of Fundamental Rights to be persecuted by the Brazilian State, as an ideal of social state, which should be a guide to the public policies on a cooperative federalism environment, whose state functions must be exercised within the scope of competences constitutionally defined for each integrated entity and institution. They should find on the legal order the guides and limiters for its exercise, requesting the collection of funds for its financing, imposing the duty of accountability for these means to be controlled by society and by public institutions, which are responsible for exercising this management. In Brazil, by defining the Courts of Accounts model, the CRFB/1988 directly granted these autonomous institutions powers of external control over the Public Administration, which must be regularly exercised. This research proposes to relate State's financial activity looking for the extent of the auditing competence of the Courts of Auditors, without losing sight of the principle of State functions segregation. Analyzing the organic structure of the State defined by the CRFB/1988, of fundamental rights, notably to legal security and good public administration, and the regular functioning of the Courts of Accounts.