A responsabilidade de agentes públicos por fraudes licitatórias nas denúncias no Tribunal de Contas dos Municípios da Bahia (2019-2021)

Abstract

The purpose of this monograph is to analyze how the Court of Auditors of the Municipalities of Bahia has modeled its decisions on the assumptions of accountability brought by LINDB concerning irregularities in the bidding process, therefore, it is necessary to verify how this Court has assigned responsibility to public agents in one of its control mechanisms, the Denouncements. To find them, the Complaints search system on the court's website was used. After identifying the decisions, for qualitative analysis, a decision analysis methodology was used, which seeks to diagnose the court's behavior based on its decisions.