Special accounts and making executive collection within the Tribunal de Contas da União 2013-2017

Abstract

The Federal Constitution sets forth a number of specific powers to the Court of Auditors. The judging of those accounts that give cause to loss, loss or other irregularity resulting in prejudice to the Exchequer. The process of making Special Accounts is an instrument of notable importance to the Court of Auditors, especially for compliance with this express constitutional commandment. The paper about this study process took place within the Court of Auditors, with the goal of highlighting the volume of financial resources inherent in decisions of merit resulting from the imputation of debt or making provision of penalty in the period 2013 to 2017, with all due attention to effectiveness of enforcement decisions, necessary for the formalization of the recovery procedure, when applicable. The damage caused to public coffers avocam large figures of the national currency and the principle of ample defense, applied exhaustively, it’s not enough to erase the mismanagement which can attest, deserving highlight innovative actions in favour of efficiency and effectiveness of external control and the recent attacks by those who insist on the wrong side of the control. Through the analysis of the data, it appears that the information gathered portray the importance of these tools processais, offering subsidies needed for formulating new directed studies applicable to the matter in the interests of public assets.