A configuração jurídica do Tribunal de Contas: o processo e o tempo

• Ano de defesa: 2010
• Autor(a) principal: Busquets, Cristina Del Pilar Pinheiro
• Orientador(a): Grotti, Dinorá Adelaide Musetti
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Tribunal de Contas; Controle; Sanções; Prescrição; Decadência
• Palavras-chave em Inglês: Court of Accounts; Control; Punishments; Prescription; Decadence
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5487

The public administration in the exercise of its duties is submitted to the external control of its actions by the Court of Accounts. The purpose of the current work is to analyze the juridical configuration of the high Court of Accounts, especially with regard to the time and its interference in the actions which intend to protect the public treasury against the agent causing the damage. This way, the starting point is the action of the time upon human beings´ rights through two configurations: with or without the intervention of human action. Defined the concepts of prescription, decadence and preclusion, its distinguishing elements are presented so that the frequent confusion that exists regarding each figure and its effects can be set apart. Then the control put in action by the Court of Accounts is examined, discussing its origin, autonomy, competences and functions, types and nature of courts decisions. Scrutinized its juridical configuration, it will be examined the recording of the acts of administration by the Courts of Accounts, its nature and effects, as well as the deadlines that the court should obey. The possibility of reviewing its decisions, as well as making null and void registered acts, by the Administration, is checked. After that, the rendering of account of public administrators and the penalties applied in the field of action of the courts of accounts will be studied, taking into consideration the occurrence of prescription and decadence; it will also be examined the execution of those courts' decisions, related to fine and debt, including its origin and configuration as a document valid to commence an execution process and to proceed the collection. Finally, it will be discussed the control of the action of the courts of accounts, focusing on the subject of terms for the accomplishment of the constitutional competences assigned to them, analyzing the repercussion of these terms in the life of the administered and of the administration and its influences, direct and indirectly, in the action of the courts of accounts