A competência dos tribunais de contas para a concessão de medidas de natureza provisória : uma reflexão sobre seus limites

Abstract

In the Brazilian constitutional system, the Court of Auditors performs the duties of control of direct and indirect public administration. From an analysis of the constitutional text in the light of its fundamental principles and of the republican democratic institutional context, this work examines the extent of control exercised by the Courts of Auditors in Brazil, in a scenario where the search for efficiency in the public officials' conduct is a constitutional requirement. In exercising its constitutionally provided competence, the Court may, for example, impose penalties on managers, determine the return of values to the Treasury, declare the unsuitability to contract with public administration, and, in the course of all processes under its jurisdiction, the Court may also issue provisional measures, acting preventively for avoiding potential damage. The investigation of the legal nature of these provisional measures embody the objective of this work, developed from the deductivecomparative method.