Notes on the approval of accounts by the Bahia Court of Accounts

Detalhes bibliográficos
Autor(a) principal: Araújo, Inaldo da Paixão Santos
Data de Publicação: 2021
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/677
Resumo: The Brazilian courts of accounts have as constitutional mission to exercise external control over public administration, taking care of public affairs, especially the assets and the appropriate use of public resources. As such, they play an important role in issuing decisions in external control processes, which are structured, among other reports, with opinions and technical comments arising from audits following auditing standards, which provides legal certainty and technical objectivity to opinions conclusively provided by technical units. Based on the normative framework that governs the core activity of the Brazilian courts of accounts, this paper presents a comparative panorama between the interpretations and deliberations of a decisive nature conferred by decision-making bodies of the courts of accounts (judicial activity), and with it, the degrees of approximation between factual and legal-normative foundations invoked in decisions on merits, especially in the Court of Auditors of the State of Bahia, and the bases used in informational pieces that support trials, most notably technical reports.
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spelling Notes on the approval of accounts by the Bahia Court of AccountsComentários sobre o juízo aprovativo das contas pelo Tribunal de Contas baianoAuditoria. Controle Externo. Função Judicante. Processos de Contas.The Brazilian courts of accounts have as constitutional mission to exercise external control over public administration, taking care of public affairs, especially the assets and the appropriate use of public resources. As such, they play an important role in issuing decisions in external control processes, which are structured, among other reports, with opinions and technical comments arising from audits following auditing standards, which provides legal certainty and technical objectivity to opinions conclusively provided by technical units. Based on the normative framework that governs the core activity of the Brazilian courts of accounts, this paper presents a comparative panorama between the interpretations and deliberations of a decisive nature conferred by decision-making bodies of the courts of accounts (judicial activity), and with it, the degrees of approximation between factual and legal-normative foundations invoked in decisions on merits, especially in the Court of Auditors of the State of Bahia, and the bases used in informational pieces that support trials, most notably technical reports.Os tribunais de contas do Brasil têm a missão constitucional de exercer o controle externo da administração pública, zelando pela coisa pública, especialmente o patrimônio e o adequado emprego dos recursos públicos. Nessa perspectiva, desempenham importante papel emitindo decisões em processos de controle externo instruídos, dentre outros informes, com opinativos e comentários técnicos decorrentes de exames auditoriais procedidos à luz das normas de auditoria, o que proporciona segurança jurídica e objetividade técnica às opiniões conclusivamente externadas pelas unidades técnicas. Tendo por base o arcabouço normativo que disciplina a atividade-fim das cortes de contas brasileiras, este artigo apresenta um panorama comparativo entre as interpretações e deliberações de cunho decisório conferidas pelos órgãos julgadores dos tribunais de contas (atividade judicante). Apresentam-se, com isso, os graus de aproximação e de distanciamento entre os fundamentos fáticos e jurídico-normativos invocados nas decisões de mérito proferidas especialmente no Tribunal de Contas do Estado da Bahia, e aqueles levados às peças informativas que subsidiaram os julgamentos, notadamente relatórios técnicos.Tribunal de Contas do Estado do Ceará2021-01-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/67710.32586/rcda.v19i1.677Revista Controle - Doutrina e Artigos; v. 19 n. 1 (2021); 39-812525-33871980-086X10.32586/rcda.v19i1reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/677/502Copyright (c) 2021 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessAraújo, Inaldo da Paixão Santos 2021-05-21T11:53:42Zoai:ojs.revistacontrole.tce.ce.gov.br:article/677Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2021-05-21T11:53:42Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Notes on the approval of accounts by the Bahia Court of Accounts
Comentários sobre o juízo aprovativo das contas pelo Tribunal de Contas baiano
title Notes on the approval of accounts by the Bahia Court of Accounts
spellingShingle Notes on the approval of accounts by the Bahia Court of Accounts
Araújo, Inaldo da Paixão Santos
Auditoria. Controle Externo. Função Judicante. Processos de Contas.
title_short Notes on the approval of accounts by the Bahia Court of Accounts
title_full Notes on the approval of accounts by the Bahia Court of Accounts
title_fullStr Notes on the approval of accounts by the Bahia Court of Accounts
title_full_unstemmed Notes on the approval of accounts by the Bahia Court of Accounts
title_sort Notes on the approval of accounts by the Bahia Court of Accounts
author Araújo, Inaldo da Paixão Santos
author_facet Araújo, Inaldo da Paixão Santos
author_role author
dc.contributor.author.fl_str_mv Araújo, Inaldo da Paixão Santos
dc.subject.por.fl_str_mv Auditoria. Controle Externo. Função Judicante. Processos de Contas.
topic Auditoria. Controle Externo. Função Judicante. Processos de Contas.
description The Brazilian courts of accounts have as constitutional mission to exercise external control over public administration, taking care of public affairs, especially the assets and the appropriate use of public resources. As such, they play an important role in issuing decisions in external control processes, which are structured, among other reports, with opinions and technical comments arising from audits following auditing standards, which provides legal certainty and technical objectivity to opinions conclusively provided by technical units. Based on the normative framework that governs the core activity of the Brazilian courts of accounts, this paper presents a comparative panorama between the interpretations and deliberations of a decisive nature conferred by decision-making bodies of the courts of accounts (judicial activity), and with it, the degrees of approximation between factual and legal-normative foundations invoked in decisions on merits, especially in the Court of Auditors of the State of Bahia, and the bases used in informational pieces that support trials, most notably technical reports.
publishDate 2021
dc.date.none.fl_str_mv 2021-01-14
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
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dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/677
10.32586/rcda.v19i1.677
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/677
identifier_str_mv 10.32586/rcda.v19i1.677
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/677/502
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 19 n. 1 (2021); 39-81
2525-3387
1980-086X
10.32586/rcda.v19i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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