O limite de jurisdição dos Tribunais de Contas ante o princípio do juiz natural

Abstract

The article deals with the function and jurisdictional limit of the Courts of Auditors regarding the judgment of the management accounts and in the judgment of government accounts in the perspective of the Democratic State of Law. The Constitution of the Republic establishes in art. 71, II, the jurisdiction of the Court of Auditors of the Union to judge the accounts of the administrators and of those responsible for public management, and is therefore not a mere auxiliary body of the Legislative Branch, since there is no subordination. However it is the responsibility of the City Councils, Legislative Assemblies and the National Congress to consider the prior opinion prepared by the respective Court of Auditors, and subsequently approve or reject government accounts, thus leading to a political judgment. The management accounts, which are responsible for expenditure, the judgment is technical and carried out directly by the Court of Auditors, without the need of appreciation of the respective Legislative Branch.