Análise da aplicação da lei de responsabilidade fiscal no âmbito do Tribunal de Contas da União: os atrasos de repasses dos recursos da União à Caixa Econômica Federal no exercício de 2014

Abstract

This study investigates the implementation of the Fiscal Responsibility Law by the Federal Audit Court in the Report and Preliminary Opinion of the Federal Government Accounts of 2014, focusing mainly on the delay of the transfers of federal funds to Caixa Econômica Federal performed by the Federal Government. At first, this is a study about the good management practices present on the accountability theory. Later on, this research approaches the general concepts about the Fiscal Responsibility Law, which is used as parameter for the leading case. It has also the purpose of explaining the interpretations of this law applied by the Federal Audit Court on their decision about the case, that was also used by the National Parliament to reject the accounts of the Presidency. Beyond that, it intends to elucidate the most controversial points raised by the defense of the President of the Republic at the time. The study pursues to clarify the concept of credit operation, its limits when done by federal employees and how exactly the acts promoted by Caixa Econômica Federal were considered credit transactions prohibited by the lawmaker, according to the Federal Audit Court.