O controle de constitucionalidade exercido pelos tribunais de contas

Abstract

The objective of this study is to demonstrate the control of constitutionality performed by the Courts of Accounts, in the exercise of its competencies attributed by the Constitution. In order to do so, the control of the Public Administration was approached in a synthetic way, with the purpose of situating the Courts of Audit, as external control institution, auxiliary to the Legislative Branch, demonstrating their competencies and functions. A brief theoretical reference was also made on the control of constitutionality of laws, with the intention of locating and comparing the performance of the Courts of Accounts with the constitutionality control systems foreseen in Brazilian's legal system. Therefore, demonstrating the legitimacy of the control performed by the Courts of Accounts, which, in addition to being exercised as a consequence of its competencies, finds support in Brazilian's Supreme Court “Súmula” nº 347. In addition, it was dealt with the current jurisprudential discussion about the possibility of the Court of Auditors to carry out this control. It has been demonstrated, as an example, how the Federal Court of Audit and some State Courts of Accounts regulate the procedures of unconstitutionality incidents. It was also analyzed decisions made by the Courts of Accounts of the State of Mato Grosso, collating jurisprudency that the Court dismissed the application of laws because it was understood that they were not in accordance with the current legal system, as a clear affront to the Constitution.