Aplicação da Lei no 13.655/18 como mecanismo de legitimação das deliberações técnicas do Tribunal de Contas do Estado de Goiás (TCE/GO)
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2023-09-20
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Universidade Federal de Goiás
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The present research has as object of study the application of Law nº 13.655/2018 by the Court of Auditors of the State of Goiás (TCE/GO), in the exercise of its controlling function. Therefore, this research is justified by the need to verify the degree of adhesion of the TCE/GO to this justification matrix proposed by LINDB in the formulation of its decisions, in order to legitimize them. Given this scenario, the research problem consists of answering the following question: “Has the LINDB rationale matrix been effectively applied in the development of the control function by the TCE/GO?”. In the search for possible answers to the problem raised, the general objective was outlined: to analyze the real application of the LINDB justification matrix in the development of the institutional function of the TCE/GO, as a mechanism for legitimizing its technical deliberations, highlighting as specific objectives: analyze the state of the art of the function of control conferred on the Courts of Auditors, in its various nuances, studying its evolution over the years, having the Federal Constitution of 1988 as a time frame; analyze the changes brought in LINDB, involving the justification matrix that the regulation intends to propose; verify how LINDB actually influences the control function exercised by the Courts of Auditors; build a database on how the TCE/GO has applied the LINDB to its judgments; analyze the collegiate decisions of the TCE/GO, from the validity of Law nº 13.655/2018, 04/26/2018 until 04/26/2022, within a period of four years, in order to verify the presence and degree argumentative development of the normative devices contained in articles 20 to 30 of the LINDB; and to analyze whether the way of applying the LINDB in the collegiate decisions of the TCE/GO proves to be sufficient to legitimize the statements of the Court of Auditors. As a methodology, this quantitative and qualitative research, of a descriptive nature, involved an empirical study, with the accomplishment of a documental research, through the analysis of documents, that is, of the legislation and collegiate decisions, as well as the accomplishment of the bibliographical research, in order to cross the data for interpretation, substantiating the research. As a result, the hypotheses are confirmed, namely: even after the changes made by LINDB, on 04/26/2018, the TCE/GO does not have a settled understanding in its jurisprudence regarding the application of this new justification matrix in the formulation of your decisions; the TCE/GO has not presented argumentative development in the application of the open concepts contained in articles 20 to 30 of the LINDB in its judgments; and the TCE/GO decisions, by moving away from the justification matrix proposed by LINDB, have weakened their sign of legitimacy.
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AZEVEDO, Camila Morais. Aplicação da Lei no 13.655/18 como mecanismo de legitimação das deliberações técnicas do Tribunal de Contas do Estado de Goiás (TCE/GO). 2023. 129 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Faculdade de Direito, Universidade Federal de Goiás, Goiânia, 2023.