A inelegibilidade decorrente da desaprovação das contas dos prefeitos: análise crítica da decisão do STF no RE nº 848.826/DF a partir da realidade dos municípios cearenses

• Autor(a) principal: Freitas, Brenda Barros
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• dARK ID: ark:/83112/001300001twmk
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/31570
• topic: Inelegibilidades; Corrupção administrativa; Tribunais de contas

This work aims to critically analyze the thesis signed by the Federal Supreme Court, in the judgment of Extraordinary Appeal nº 848.826/DF, according to which, for the purposes of art. 1º, I, 'g', of Complementary Law nº 64/90, the assessment of the accounts of mayors, both government and management, shall be exercised by the Municipal Councils, with the assistance of the competent Audit Courts, whose prior opinion will only cease to prevail by a decision of 2/3 of the councilmen. It seeks to examine the impact of the application, in the management accounts, of the system of judgment of the government accounts. The study was developed based on jurisprudential and bibliographical research, including, in the support material, books, articles, master's dissertations and consultations with electronic sites of public and private agencies; and quantitative analysis, with the Court of Audit of the Municipalities of the State of Ceará, to collect data on the rendering of accounts of mayors from 2005 to 2012. For a better understanding of the subject, this study deals with the fundamentals of the control of public accounts, inserting the role of the Court of Accounts and the Legislative in this context, as well as the ineligibility resulting from the disapproval of the accounts, briefly discussing the history of decisions rendered by the Superior Electoral Court and the STF on the subject. Through the analysis carried out, under a juridical-doctrinal and pragmatic bias, it was verified that the nature of the accounts is the guiding element to define which one of those were suitable to judge the management accounts of the mayor, mainly because the political judgment has shown greater tolerance with the existing irregularities, evidencing it‟s unreasonable to analyze the government and the management accounts the same way.