Responsabilização e não conformidade: a adequação dos processos do Tribunal de Contas do Estado do Espírito Santo à Lei n. 13.655/2018

Abstract

The development of the infra-constitutional legislation applicable to the Courts of Auditors demands a continuous improvement of the exercise of external control of the Public Administration, so that legislative innovations that directly impact the field of action of these Higher Inspection Entities, such as Law n. 13.655/2018, must have their repercussion analyzed in detail. The edition of the rule caused significant changes in the Law of Introduction to the Rules of Brazilian Law (LINDB), making the way in which public agents are held responsible for committing irregularities in the exercise of their functions more judicious, which must be monitored by the Courts. of Accounts so that they can exercise their role with the technical quality necessary to deliver more effective benefits to public management and society. The problem is that, even if the non-conformities are well portrayed and evidenced in the course of the work carried out by the external control auditors - civil servants occupying a typical career position in the State who work in the technical area of the Courts of Accounts -, it is possible to perceive that the accountability of the agents that gave rise to such irregularities ends up not being carried out in many cases, when the cases are judged, specifically because the elements introduced by Law n. 13.655/2018, causing public managers who should be sanctioned by the Court to end up not being held accountable, or to respond unnecessarily to processes in which accountability was not adequately delineated. Thus, as the main objective, it was proposed to investigate the adequacy of the instruction and judgment of the external control processes of the Court of Auditors of the State of Espírito Santo to the provisions implemented by Law n. 13.655/2018, which deal with the accountability of public agents. The theoretical contribution focused on the Theory of Financial Responsibility, on the role of the Courts of Accounts – which exercise external control over the Administration – and on the evolution of LINDB, carried out with the advent of Law n. 13.655/2018. For the study of the research problem, the methodological procedure used the content analysis promoted in the result of a documental survey, substantiated in the judgments of the collegiate TCEES and in audit reports, instructions and technical manifestations prepared by the external control auditors of the Court. Access to data was made through research based on the e-tcees, a system used to manage and process the processes of the Court of Accounts in Espírito Santo. As a result, inadequacies were identified in the procedural instruction and in the judgment, pointing out opportunities for improvement. Based on observations made during the research, as a technological product, a proposal for a Resolution was prepared regulating the public consultation procedure necessary for the edition of general and abstract normative acts of the Court with external effects, which generate obligations for its jurisdictions, under penalty of liability, aiming to increase the legal security of the entities subject to its performance.