Tribunal de Contas da União: limite às indicações políticas como alternativa de garantia da independência do controle externo

Abstract

This paper check the parameters of appointment of the members of the Federal Court of Accounts, established by the Federal Constitution, as a guarantee of their independence, a necessary condition for effective external control. Initially, external control was analyzed as an oversight tool that aims to improve public services, make managers accountable and instrumentalize social control. In this sense, the system of control and accountability make up an inseparable binomial in the democratic state of law, translated into the generic form of a fundamental citizen's right to accountability. However, to ensure the effectiveness of the control system, it is elementary. the independence of the state agency responsible for external control. The Federal Constitution established a microsystem of protection to the external control system to guarantee its independence, with the objective of ensuring the effectiveness of the performance of the Federal Court of Audit. In the beginning, the criteria for choosing the Ministers of the Federal Court of Audit were compared. , established by the Constitution, with the parameters indicated by the independent audit standard issued by INTOSAI, adopted by the Federal Court of Auditors, to relate the adequacy of the criteria elected by the Constitution to the principle of pluralist democracy, the electivity of mandates, the participation of Powers in the composition of the court and the enhancement of career progression, always with a view to strengthening the independence of the control body to ensure quality in the performance of its function. It then examined the interference that the political system can exert on the control system and weaken the alleged guarantees sought by the legal system. At this point, a proposal for amendments to the Constitution was envisaged, which provides for changes in the criteria for appointing members of the Court to extend guarantees of independence and strengthen technical control. Finally, we analyzed the opinions issued by the Court of Auditors, the scope of the assessment made on public management, the functioning of the control system and its importance for the democratic regime, proposing some changes with the aim of making the system more effective.