O controle externo desempenhado pelos Tribunais de Contas: uma análise da atuação do Tribunal de Contas da União no controle da Administração Pública e a extensão de suas competências

• Autor(a) principal: Lamounier, Rafaella Maria Gosch Pineda
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/40947
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Tribunal de Contas da União; Controle externo; Administração pública; Fiscalização; Função Administrativa; Função Jurisdicional; Função Autônoma; Interpretação; Extensão; Competências; Tribunal de Contas da União; External control; Public administration; Oversight; Administrative Function; Jurisdictional Function; Autonomous Function; Interpretation; Extension; Competencies

This academic work discusses the evolution and expansion of the competencies of the Tribunal de Contas da União (TCU) in controlling public administration. The study highlights the significance of the Courts of Accounts, particularly the TCU, in the external control system, focusing on its mission to monitor the application of public resources and ensure the legality, legitimacy, and economic efficiency of government expenditures. The research examines the nature of the TCU's function in light of the doctrine and the possibility of an "autonomous function" of control. The work also addresses the theme of external control, considering various authors' perspectives on the matter. It explores new demands for transparency and efficiency in public management, analyzing the potential for expanding its scope beyond accounting supervision and economicity. However, the study emphasizes the challenges and controversies associated with such expansion, considering the risk of excessive intervention and the need to preserve the autonomy of public managers and of the Public Administration. The research underscores the TCU's fundamental role in the external control system, focusing on the supervision of public resource allocation and the assurance of legal, legitimate, and economically efficient government spending. The conclusion highlights that the TCU has expanded its competencies in response to the demands of a complex and dynamic public administration, but stresses the importance of maintaining balance in its actions to avoid compromising administrative efficiency