Os impactos das disfuncionalidades do controle externo exercido pelos tribunais de conta

Abstract

The analysis of administrative acts in all their aspects is important in the academic and social sphere, due to the direct contact that public authorities have with those administered in their actions, whether positive or negative. In this way, understanding this relevant area of knowledge allows for a more critical vision and action of society in relation to administration. In this sense, it is necessary to investigate whether the paths taken by the Administration to achieve the public interest are in fact being followed. For this purpose, there are mechanisms in our legal system, such as control, so that the administrative purpose is not evaded. The purpose of this study, therefore, is to verify the level of performance of control bodies in the administrative sphere. The importance of control for the development of Public Administration is not questioned, as it is undeniable, but excesses and dysfunctionalities have occurred in the performance of control bodies, especially with an emphasis on the Audit Courts. Public agents are often paralyzed by the possibility of always being condemned due to unpredictable decisions. Control has expanded and the rigidity with which state acts are supervised by the competent bodies, often in response to corruption scandals, has generated a climate of fear in the Administration. In the court of accounts, this is reflected in the precautionary measures that gain space and, at times, usurp the manager's own administrative discretion. In addition to sometimes assessing the legitimacy and economicity of public acts by the Court of Auditors and also constitutionality control, criticizing its legitimacy and competence for this purpose. The so called ossification that would be a rigidity is a manifestation of this fear, in which public managers avoid making decisions for fear of accountability in the face of control, sometimes causing administrative inefficiency. In this context, this dissertation identified the discussion that brings up the dysfunctions found in the contemporary model of control and whether there are limitations to the freedom and efficiency of administrative action. Based on these reflections, the objective was to evaluate whether administrative supervision in Brazil has generated inefficiencies, inertia, lack of proactivity, transfer of administrative powers and legal uncertainties, with an emphasis on the Court of Auditors, proposing solutions to improve it. The study proposed here is based on bibliographical research, focusing on the main authors who address the subject. In order to reverse this situation, it is necessary to give new meaning to the control structures, correct the dysfunctionalities of the current accountability process and grant space for tolerance to errors on the part of the public agent, as occurs in the private sector, considering the risks of exercising their authority. function. Not confusing tolerance of error with connivance in the practice of illicit acts and damage to the treasury, promoting a more empathetic and consequentialist relationship between controlled and controlling parties, which encourages dialogue, collaboration and deference for more efficient public management.