A relevância dos Tribunais de Contas na consolidação do Estado democrático e de direito

Abstract

This article aims to demons­trate the relevance and essentiality of the Courts of Accounts, in all spheres of the Fede­ration, for the maintenance of the Democratic State of Law, mainly after the promulgation of the Federal Constitution of 1988, analyzing its main constitutional responsibilities, in par­ticular, the control of public accounts and the aid for the Legislative Branch in its external control over the Public administration. Addi­tionally, this article will show that The Courts of Auditors are a sui generis Institution, they are not a legislative body, neither belong nor are subordinate to any of the Powers of the State. Besides that, will be demonstrated that such Courts are essential for the transparency of public actions and administrative probity, is-sues of utmost importance in the current sce­nario, in mind the political, economic, ethical and moral crisis situation.