Source: https://www.nucleodoconhecimento.com.br/law/control-of-management-publishes
Timestamp: 2019-04-18 22:22:17+00:00

Document:
This article aims to emphasize some points relating to the control of public management with a focus on external control exercised by the Legislature with the help of the courts of Auditors. Through bibliographical research sought to demonstrate the importance of external control, as well as the skills, assignments and functions exercised by the Courts of Auditors. So, understand that if the external control is executed correctly, it will contribute to the fulfilment of their role, evaluation and trial of public accounts, allocating higher quality in the work of national audit bodies, ensuring that the society's heritage be preserved properly.
Keywords: External Control. Courts of Auditors. Legislative Power.
The present work has as its theme the control of public management with a focus on external control, this control of vital importance, which can be accomplished by population, by legislators and by the agency that has control-specific function named Court of Auditors.
What is the importance of external control for Public Administration?
As the external control exercised by the Court of Auditors?
The Brazil, as a democratic State, needs to control his actions, projects and budgets. Thus, we have the external control is exercised by other agencies that are not part of the public administration, being considered a key device to achieve planned objectives.
To that end, Rocha and Quintiere (2011, p. 17) tells us that the control is necessary to "ensure compliance with the legal provisions and the achievement of the goals of prosperity and development of common interest".
Various authors deal with the external control exercised by the Legislature, with the aid of the Court of Auditors, as well as our legislation, having as root the Federal Constitution which provides for the exercise of internal and external controls, and its powers.
Thus, the main objective of this study is to demonstrate the control exercised externally by the legislative branch, with the assistance of national audit bodies promoting the surveillance of public accounts through the account benefits, preventive and punitive.
In order to achieve the proposed objectives and draw up this study, arranged-if the bibliographical research as a methodological procedure by querying the books and laws, apart from reading articles on the internet.
Being based on the principles and convictions of renowned authors in the area of administration and public finances, such as: Albuquerque, Medeiros e Silva (2013), rock and Quintiere (2011), Mali (2007), Conti (2010), Adio (2002) and the Alexandrian and Paulo (2012).
The control is an instrument of fundamental importance for any task, because through him we can know if we're achieving the purposes and objectives proposed.
And would not change in the public administration, where we have the holder's heritage the population and nothing more than fair to have control over the actions of managers in the administration of public matters. Yes, it's in everyone's interest to know if their property is being well managed.
In this way, the control houses its origins from the beginning with the unification of the two Egitos in the Kingdom of Menes I (3,200 BC) through the scribes, who were carrying out a strict control over the collection of taxes.
So, with the development of cities, was more clearly the need for a more rigid control, effective and transparent. To that end, Rocha and Quintiere (2001, p. 18) explain that the "structuring of national States with larger territories and centralization of power in the hands of the monarchs demanded the creation of administrative control mechanisms were compatible with the new realities and features of States".
The activities of public administration subject to control by the Judiciary and Legislature, the latter being composed of elected citizens, which was given the task of judging the accounts of the Executive power. This form of control is known for external control.
For Andrade (2002) the external control is the verification phase, where the external organs of each power will do an inspection on all acts and facts, administrative and legal proceedings, in order to score any deformities among the act practiced and your final result. Going on, these distortions will be checked and punished in accordance with the law.
Art. 70. The accounting, financial, budgetary surveillance, operational and asset of the Union and of the direct and indirect administration entities, as to the legality, legitimacy, economy, grant application and waiver of revenues, will be exercised by the National Congress, through external control, and by the internal control system of each power.
Sole paragraph. Accountable any person or entity, public or private, use, raise, keep, manage or administer monies, goods and public values or by which the Union respond, or that, in the name of this, assume obligations of pecuniary nature.
Art. 81. The control of budgetary execution, by the Legislature, will have for objective verify the probity of administration, custody and legal employment of public funds and the law enforcement budget.
Art. 82. The Executive power shall annually report to the Legislature, within the time limit laid down in the constitutions or the organic laws of the municipalities.
1st Executive accounts shall be submitted to the Legislature, with a prior opinion of the Court of Auditors or its equivalent.
2 When, in the municipality there is no Court of Auditors or its equivalent, the City Council may designate experts accountants to check the accounts of the Mayor and about they emit sound.
From these precepts became necessary the imposition by the Court of Auditors, with the responsibility to assist the legislative branch to evaluate, assess, monitor and judge the acts of the Executive power.
Corroborates Malik (2007, p. 166) that the opinions of Courts of Auditors for being "not linked to the Legislative techniques, which enjoys independence, within the limits of the Constitution, for the political trial of public administration. "In other words, the legislature doesn't have to agree totally with the prior opinion of the Court, and this will be valid only if their decisions are confirmed by the Legislature, because there is no hierarchy between them.
Rock and Quintiere (2011) consider how features of the Court of accounts: the decision-making process resolved by the collegiate life tenure of its jurisdictional powers in the administrative instance and coercive power.
In performing these constitutional obligations realizes that these cuts have functions such as: standards (standards on internal regulations, provision of accounts etc.), the inspection (conducting inspections and audits the accounts), the Ombudsman (for complaints of citizens), judicial (assessment of the accounts of public administrators), consulting (issuing the prior opinion and provide information to the National Congress) and the sancionadora (impute sanctions administrators).
Today, in our country, there are 34 Courts of Auditors, all autonomous and independent of each other, linked only to the Legislature of each sphere and are divided, as shown in table 1 of annex I.
Important to note that the control exercised by the courts of Auditors in public accounts is exercised after spending public money, that is, it is a control. However, the audits can be performed concurrently, i.e. at any time.
The prior opinion issued by the Court of Auditors is indispensable for the judgment of the Executive, accounts in this way Conti (2010, p. 279) that will be "null the trial directly by the Legislature without prior and formal manifestation of the Court of Auditors. Even though the deadline for issuing the prior opinion, cannot judge Parliament directly.
In some cases, the Legislature may exercise control over the Executive directly and without the aid of the Court of Auditors, that is, it also has own assignments.
This can be noted in art. 49 sections V ("stop the normative acts of executive power that go beyond regulatory power or legislative delegation limits"), IX ("judge annually the accounts provided by the President of the Republic and enjoy the reports on the implementation of Government plans") and X ("monitor and control, directly, or by any of their homes, the acts of the Executive Branch, including indirect administration") of the constitutional text.
As to the omission in the duty to be accountable, the art. 71, § 3, of the Constitution says: "the decisions of the Court resulting debit or ticket allocation will have effective enforcement", namely, the debt will be liquid and right.
That said, we note that the omission in the duty of accountability: the head of the Executive power carries responsibility and possible crime taken from special accounts by the Court of Auditors; and, of all those responsible for safekeeping of goods and public values implies the crime of misconduct.
In the final terms, it appears that the external control is of fundamental importance to the Government and to society. Yes, followed the law and without preserving political interests will hold a more efficient and impartial oversight, showing the population which managers are taking care of properly, or not, of public assets.
Therefore, increase the degree of reliability in this control is critical, making us think how important it is to choose the parliamentarians who will occupy the offices of the National Congress and other Legislative chairs because this power is responsible directly or indirectly external control.
Besides, a Court of Auditors working correctly, transparent and impartial shall draw up an opinion more reliable and secure, even if his analysis is made after the use of goods and public values.
Therefore, the work of the Court of Auditors has been gaining more and more importance in the brazilian democracy, because through its mission to promote public management assessment and punish any deviations found in its audits and inspections, since you have autonomy and independence.
Thus, this Act contributes to the control meets its primary role and implement more and more quality in the work of these cuts bills, taking care of public assets in the manner that people expect.
ALBUQUERQUE, c. M.; MANN, M. B.; SILVA, p. h. (F). Management of public finances. 3. Ed v. I. London: public management, 2013.
ALEXANDRINO, Marcelo; Paulo Vicente. Uncomplicated administrative law. 20. Ed. Rio de Janeiro, Forense; São Paulo: method, 2012.
ANDRADE, Nilson de Aquino. Public accounting in municipal management. São Paulo: Atlas, 2002.
Brazil. Constitution (1988). Constitution of the Federative Republic of Brazil. Brasilia, DF: Senate, 1988.
­­­­­_______. Law No. 8,429, of 2 June 1992. Rules on the penalties applicable to public officials in cases of illicit enrichment during term of Office, employment or position in the public administration, indirect or direct foundations and other matters. Journal of the[da] Federative Republic of Brazil, Brasília, DF, 3 jun. 1992. Available in: <http: www.planalto.gov.br/ccivil_03/leis/l8429compilado.htm="">.</http:> Access in: 23 Apr 2015.
_______. Law No. 1,079, of 10 April 1950. Defines the crimes of responsibility and regulates its trial process. Journal of the[da] Federative Republic of Brazil, Brasília, DF, 12 Apr. 1950. Available in: <http: www.planalto.gov.br/ccivil_03/leis/l1079.htm="">.</http:> Access in: 23 Apr 2015.
_______. Law No. 4,320, of 17 March 1964. Lays down the General rules of financial law for the preparation and control of budgets and balance sheets of the Union, the States, the municipalities and the Federal District. Journal of the[da] Federative Republic of Brazil, Brasília, DF, 4 mai. 1964. Available in: <http: www.planalto.gov.br/ccivil_03/leis/l4320.htm="">.</http:> Access in: 23 Apr 2015.
CONTI, José Maurício. Public budgets: 4,320/1964 law commented. 2. Ed. São Paulo: Revista dos tribunals, 2010.
DI PIETRO, Mary Sylvia Zanella. Administrative Law. 25. Ed. São Paulo: Atlas, 2012.
MALIK, Fernando Rodrigues. Control of public assets. 2. Ed. São Paulo: Revista dos tribunals, 2007.
ROCK, Arlindo Carvalho; QUINTIERE, Marcelo de Miranda Ribeiro. Government Audit. Curitiba: Juruá, 2011.

References: Art. 70

Art. 81

Art. 82
 art. 49
 art. 71
 § 3
 v.