Natureza jurídica do Tribunal de Contas do Brasil

Abstract

The present study investigates the legal nature of the Audit Courts in order to determine if the institution would be an organ linked to some of the Powers of the Democratic State of Law or if the Constitution granted to this body the same autonomy and independence granted to the Public Prosecution Service. It presents, initially, the history of the Courts of Accounts, covering its origins, roots and antecedents, reaching the present day with the constitutional evolution configured by the Constitution of the Federative Republic of Brazil of 1988. It addresses the organization, functions and competencies of the Courts of Accounts. Accounts for, knowing better the functioning of this body, verify its current constitutional framework, whether or not there is any of the Powers or is configured as an independent constitutional body such as the Public Prosecutor. It identifies the main positions regarding the legal nature of the Audit Courts. The methodology used in the elaboration of the work consists of a descriptive-analytical study, developed through bibliographic research of a qualitative nature. Based on the research carried out, it is concluded that the relevance of the institution to society is undeniable, given that the Audit Courts are increasingly gaining strength, including the Proposal for Amendment to the Constitution No. 22/2017, which Among other things, the creation of an external body to control the Courts of Accounts, such as the National Council of Justice, as well as the establishment of a procedural codex proper for the Audits Courts.