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Doctoral Thesis
DOI
10.11606/T.2.2012.tde-15032013-090553
Document
Author
Full name
Tatiana Penharrubia Fagundes
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2012
Supervisor
Committee
Caggiano, Monica Herman Salem (President)
Almeida, Fernando Dias Menezes de
Cunha, Paulo Jorge Fonseca Ferreira da
Lembo, Claudio Salvador
Pietro, Maria Sylvia Zanella di
Title in Portuguese
O controle das contas municipais
Keywords in Portuguese
Câmara Legislativa Municipal
Despesa pública
Dever do prefeito de prestar contas
Receita municipal
Separação de poderes
Tribunal de Contas
Abstract in Portuguese
Só é possível estudar o tema O controle das contas municipais em um Estado que apresente, em sua Constituição, o princípio da separação de Poderes como uma de suas pedras angulares. Além de competir a cada órgão do Poder uma função típica, também reflexo da teoria da separação de Poderes de Montesquieu é o sistema de checks and balances pelo qual um Poder controla o outro evitando a prática dos abusos. Em matéria de contas públicas, este controle recíproco se apresenta com o dever que o Chefe do Poder Executivo tem de prestar contas ao Poder Legislativo do uso que conferiu ao dinheiro público que, na verdade, pertence ao povo. Fala-se, portanto, na função de controle externo que o Legislativo realiza sobre as contas prestadas pelo Executivo. Em âmbito municipal, o controle externo é exercido pela Câmara Municipal com o auxílio do Tribunal de Contas, ao qual compete o dever de elaborar um parecer prévio sobre as contas de governo anualmente prestadas pelo Prefeito e encaminhá-lo ao julgamento político da Câmara Municipal. À Corte de Contas compete, pois, o controle técnico das contas, através das fiscalizações contábil, financeira, orçamentária, operacional e patrimonial e à Câmara dos Vereadores, o controle político de tais contas.
Title in English
The control over municipal accounts
Keywords in English
Accountability of mayor
City council
Control
Court of auditors
External control
Separation of powers
Technical and political controls
Abstract in English
To study The control over municipal accounts it is mandatory that a State has the principle of separation of powers as a cornerstone of its Constitution. Besides that each branch of Government has specific responsibilities, another reflection of Montesquieus theory of separation of Powers is the system of checks and balances, under which each branch of government controls the other to prevent abuse of power. In terms of public accounts, this reciprocated control is represented by the duty the Head of the Executive has to account for the destination of the public money, which belongs to the people, to the Legislative; i.e., the external control carried out by the Legislative Branch over the accounts of the Executive Branch. At municipal level, external control is carried out by the City Council and the Court of Auditors, which has to prepare a previous opinion on the government accounts annually presented by the Mayor and send it for the political judgment of the City Council. Thus, the Court of Auditors is responsible for the technical control of the accounts, running accounting, financial, budgetary, operational and equity audits, while the City Council is responsible for the political control thereof.
 
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Release Date
2017-03-15
Publishing Date
2013-04-01
 
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