Eficiência: uma análise sobre a necessidade de exaurimento da via administrativa para a judicialização de demandas vinculadas à prestação de contas de convênios administrativos

Abstract

This work conducts a descriptive analysis, with a doctrinal and case law focus, on the need for exhaustion of administrative remedies, starting with the initiation of a special accounts audit procedure, to establish the necessary standing to file actions related to accountability in administrative agreements. The issue arises from the conflict between the principle of non-preclusion of judicial review and the principles of judicial economy, due process, and adversarial proceedings. The study starts from the premise of the special accounts audit as an instrument for oversight and confirmation of the regularity of the execution of administrative agreements, thus providing for the realization of due process and adversarial proceedings for the administered party. Therefore, the special accounts audit emerges as an indispensable prerequisite for the true approval or rejection of accountability in agreements, configuring itself as a requirement for the standing necessary to bring the matter before the courts, which is proven through an analysis of the nature of accountability, procedural prerequisites, and conditions of action present in the Brazilian legal system. As a complement to the doctrinal foundation, this monograph presents a survey of the position of the Court of Justice of the State of Ceará over the last four years (2021-2024), which consolidates the understanding of the need to initiate a special accounts audit prior to filing a lawsuit against the administered party, as a way to ensure the position of the Judiciary as a last resort.