Efeitos jurídico-eleitorais e financeiros do controle judicial sobre as decisões dos tribunais de contas.

Abstract

This dissertation analyzes the judicial control exercised over the decisions of the Courts of Accounts and their respective legal, electoral and financial effects. The Courts of Accounts are indirectly linked to the policies of ineligibility in the Brazilian electoral system, therefore their decisions of judgment of accounts have been the subject of several lawsuits filed with the purpose of suspending or annulling them, so that the name of the public manager with accounts judged irregular is not included in the list of managers with irregular accounts sent to the Electoral Justice. Thus, the objective of this research is to analyze the legal-electoral and financial effects of judicial control over the decisions of the Courts of Accounts, and therefore will use the bibliographic and jurisprudential methodology, as well as a case study about the legal-electoral and financial effects of judicial control over the decisions of the Courts of Accounts of the Municipalities of the country, in the years 2012 and 2016, years of last two municipal elections. With the results obtained, it was possible to observe a considerable impact of the financial effects of this judicial control with suspension of decisions of the Court of Accounts of the Municipalities that had applied fines, pecuniary sanctions for irregularities found in the management of public resources, and imputed debts that aimed the reimbursement of the damage to the municipal treasury. In the end, it was concluded that judicial control of these decisions of the Court of Accounts should be exercised with a power of self-containment, combined with ideas of pondering and democracy, abstaining the Judiciary to replace the Court of Accounts, as well as avoiding violation of the principle of separation of powers.