The interconnection of court of accounts process with the judicial process in context of Car Wash Operation (Brazil)

Abstract

The present work aims to analyze the interconnection between the Court of Accounts process and the judicial process, in the context of Operation Lava Jato. Therefore, will be examined. the problem of the multiplicity of control bodies and, in particular, the impact of the actions of the Federal Prosecution Service of Brazil and the judicial body on the activity of the Federal Court of Accounts. In sequence, will be discussed the repercussions of leniency agreements on the exercise of TCU's competencies and some controversial issues of this relationship of interdependence. To achieve these purposes, will be promoted a systematized analysis of the jurisprudence of the TCU and the judicial courts, in order to build a concrete vision of the subject under analysis. At the end of the work, it was found out that the advent of the leniency institute created additional difficulties in the search for uniformity and coherence in the Brazilian control system, due to the overlapping of functions between the various member bodies. However, a more harmonious performance was perceived among the different instances, which established conditions for the use of shared evidence against the beneficiary. The next challenge will be the construction of a one-stop shop for leniency, with the aim of improving investigative leverage and procedural efficiency.