A competência julgadora dos tribunais de contas na Constituição Federal de 1988: críticas à “seleção de contas” para julgamento.

Abstract

The study aims to verify and present criticisms of the " selection of accounts " to be judged by the Court of Audit, under the lights than does the Federal Constitution of 1988 on the Court of Auditors and is justified by the importance of the procedure issue regarding the need for monitoring the correct use of public funds. Through literature review on the subject will be presented, at first, the constitutional provisions on the issue and then discusses the current landscape is the normative basis for the "selection of accounts" to be judged according to article 71 II of the Federal Constitution of 1988. The following is concluded with the presentation of criticism to said selection procedure which has been based on criteria set by regulatory provisions issued by the Court of Audit, based on prediction without legislative criteria of Article 6 of Law 8.443/1992 - Law organic Court of Audit, postulating ultimately unconstitutionality material of this device that leaves it up to the standards of non-statutory character shaping constitutional provisions.