News

Thiago Araújo and Daniella Felix Teixeira comment on the possibility of the TCU adjudicating cases involving participants with no ties to the Administration

Share

In an article published on the Migalhas website, Thiago Araújo and Daniella Felix Teixeira comment on the hearing taking place today (4 March) at the Federal Court of Accounts (TCU) regarding the draft summary ruling on the Court’s jurisdiction to adjudicate the accounts of individuals or private-law entities that cause damage to the public purse, regardless of whether a public official is involved.

According to the authors, the proposal, drafted by Justice Walton Alencar, although being processed in confidence, signals a move with significant institutional repercussions, redefining, in practical terms, who will now be subject to the jurisdiction of the TCU.

“It is important to recall that the constitutional model of external control, outlined primarily by Article 71 of the Federal Constitution, was structured around the concept of auditing accounts. That is, it is focused on the oversight of the management of public resources and the accountability of those who have a legal duty to render accounts. In this sense, broadening this scope to include private individuals who have no legal link to the Administration shifts the focus of the Court’s work: it moves from auditing accounts to directly judging private conduct and attributing liability for damages to the public purse arising from such conduct,” they state in the text.

And they raise a central question: to what extent does this new front of external control differ from the other accountability regimes already existing within the legal system?

See the full analysis.

Authors

news

You may also be interested in

Mauricio Jayme e Silva is a...

Our partner Mauricio Jayme e Silva joined the Capital Markets Committee of the São Paulo Bar Association (OAB SP) at the end of July. The Committee promotes the study and discussion of strategic issues aimed at strengthening and modernising the capital markets in Brazil. Congratulations, Mauricio! We wish…

Bernardo da Costa e Silva takes...

Our partner Bernardo da Costa e Silva spoke to *Valor Econômico* in a report covering yesterday’s (25 August) decision by the Board of the Brazilian Securities and Exchange Commission (CVM) in favour of the takeover bid for Oncoclínicas, valued at around R$ 6.5 billion. The newspaper reported that…