Prestação de contas de governo: relação entre o parecer prévio elaborado pelo Tribunal de Contas do estado do Tocantins e o julgamento das contas pelo legislativo referente aos exercícios de 2013 a 2015

Abstract

The accountability of government is at the core of the political system adopted. This is one of the multiple ways of controlling political power, in which several institutions participate. Considering this, it was approached the evolution of the State and its institutions, which led to the overcoming of the theory of tripartition of powers, in its traditional version, by the various constitutional systems. Uncountable historical experiences of liberal thinkers from the 17th to the 20th centuries have led to a constant refounding of the Rule of Law, which has redimensioned the purpose of the control it aims to achieve. Concluding this theoretical incursion, it was then presented how the Federal Constitution of 1988 has instituted the control over the public administration. Only after launching the fundamental theoretical base on the controlling institutions, the central theme of this research is brought: the legal regime of accountability. The accountability cycle involves a complex institutional framework (essentially, three institutions: Executive, Court of Audit and Legislative); several sparse regulations (federal constitution, national laws, federal laws, state constitution, state laws, municipal organic laws and internal regulations of the institutions involved in the processing of these accounts); and very different factual realities (federative entities of different sizes and varied institutional practices). Due to the abundant questions that are presented on this subject, the hypotheticaldeductive method was adopted, through which, in the course of the quantitative and documentary research, they were partially confirmed, presenting at the end the statistical results achieved.