BENTES, Ruan Carlos Ribeiro 
SANTANA, Andrey Pacheco 
BATISTA JÚNIOR, Luis Tarciso Moreira 
LIMA JUNIOR, José Wilson Pereira de 
CAVALCANTI, Wagner Bernardo 
BENTES, Ruan Carlos Ribeiro; et. al. – Control of public management – focus on External Control. Multidisciplinary Core scientific journal of knowledge. Year 1, vol. 8. pp. 43-52, September 2016. ISSN. 2448-0959
This article aims to emphasize some points relating to the control of public management with a focus on external control exercised by the Legislature with the help of the courts of Auditors. Through bibliographical research sought to demonstrate the importance of external control, as well as the skills, assignments and functions exercised by the Courts of Auditors. So, understand that if the external control is executed correctly, it will contribute to the fulfilment of their role, evaluation and trial of public accounts, allocating higher quality in the work of national audit bodies, ensuring that the society's heritage be preserved properly.
Keywords: External Control. Courts of Auditors. Legislative Power.
The present work has as its theme the control of public management with a focus on external control, this control of vital importance, which can be accomplished by population, by legislators and by the agency that has control-specific function named Court of Auditors.
In this perspective, the problem was that guided this work:
- What is the importance of external control for Public Administration?
- As the external control exercised by the Court of Auditors?
The Brazil, as a democratic State, needs to control his actions, projects and budgets. Thus, we have the external control is exercised by other agencies that are not part of the public administration, being considered a key device to achieve planned objectives.
To that end, Rocha and Quintiere (2011, p. 17) tells us that the control is necessary to "ensure compliance with the legal provisions and the achievement of the goals of prosperity and development of common interest".
Various authors deal with the external control exercised by the Legislature, with the aid of the Court of Auditors, as well as our legislation, having as root the Federal Constitution which provides for the exercise of internal and external controls, and its powers.
Albuquerque, Medeiros e Silva (2013, p. 401) interpret that "External control is that performed by the Legislature, with the aid of the courts of Auditors, comprising also a set of activities, plans, methods, and structured and integrated procedures. ”
Thus, the main objective of this study is to demonstrate the control exercised externally by the legislative branch, with the assistance of national audit bodies promoting the surveillance of public accounts through the account benefits, preventive and punitive.
In order to achieve the proposed objectives and draw up this study, arranged-if the bibliographical research as a methodological procedure by querying the books and laws, apart from reading articles on the internet.
Being based on the principles and convictions of renowned authors in the area of administration and public finances, such as: Albuquerque, Medeiros e Silva (2013), rock and Quintiere (2011), Mali (2007), Conti (2010), Adio (2002) and the Alexandrian and Paulo (2012).
2. The external control and the public administration
The control is an instrument of fundamental importance for any task, because through him we can know if we're achieving the purposes and objectives proposed.
And would not change in the public administration, where we have the holder's heritage the population and nothing more than fair to have control over the actions of managers in the administration of public matters. Yes, it's in everyone's interest to know if their property is being well managed.
In this way, the control houses its origins from the beginning with the unification of the two Egitos in the Kingdom of Menes I (3,200 BC) through the scribes, who were carrying out a strict control over the collection of taxes.
So, with the development of cities, was more clearly the need for a more rigid control, effective and transparent. To that end, Rocha and Quintiere (2001, p. 18) explain that the "structuring of national States with larger territories and centralization of power in the hands of the monarchs demanded the creation of administrative control mechanisms were compatible with the new realities and features of States".
In Brazil, the public exercise takes place by means of administrative law, which conceptualizes control as:
Set of instruments which the law establishes that the public administration, the Judiciary and legislative branches, and still the people, either directly or through specialised bodies may exercise the power of supervision, guidance and review of performance in all organs, entities and public agents, in all spheres of power. (Alexandrian and Paul, 2012, p. 812)
The purpose of this control is to make sure that the Administration will act according to the principles of public administration. Di Pietro (2012, p. 792) clarifies that "the control is power-duty of the organs to which the law assigns this function, precisely by its corrective purpose; It cannot be renounced or retarded, under penalty of responsibility if omitted. ”
The activities of public administration subject to control by the Judiciary and Legislature, the latter being composed of elected citizens, which was given the task of judging the accounts of the Executive power. This form of control is known for external control.
This control, also known as political control is exercised by the political institutions such as the National Congress, the legislative assemblies, the municipal councils or committees, on the acts of managers with regard to the administration of public matters. (Rock and Quintiere, 2011)
For Andrade (2002) the external control is the verification phase, where the external organs of each power will do an inspection on all acts and facts, administrative and legal proceedings, in order to score any deformities among the act practiced and your final result. Going on, these distortions will be checked and punished in accordance with the law.
In this sense, Albuquerque, Medeiros e Silva (2013, p. 401) conclude that the purpose of the external control "to ensure exemption from the assessment of controllers agents management and disclosure of possible deviations or adjustments that may be necessary or expedient. ”
In view of the importance of control in the Public Administration, the Federal Constitution provides that:
Art. 70. The accounting, financial, budgetary surveillance, operational and asset of the Union and of the direct and indirect administration entities, as to the legality, legitimacy, economy, grant application and waiver of revenues, will be exercised by the National Congress, through external control, and by the internal control system of each power.
Sole paragraph. Accountable any person or entity, public or private, use, raise, keep, manage or administer monies, goods and public values or by which the Union respond, or that, in the name of this, assume obligations of pecuniary nature.
Law No. 4,320/1964 also deals with the control of the public administration, however under the budgetary approach, where it is expected in its chapter III:
Art. 81. The control of budgetary execution, by the Legislature, will have for objective verify the probity of administration, custody and legal employment of public funds and the law enforcement budget.
Art. 82. The Executive power shall annually report to the Legislature, within the time limit laid down in the constitutions or the organic laws of the municipalities.
- 1st Executive accounts shall be submitted to the Legislature, with a prior opinion of the Court of Auditors or its equivalent.
- 2 When, in the municipality there is no Court of Auditors or its equivalent, the City Council may designate experts accountants to check the accounts of the Mayor and about they emit sound.
From these precepts became necessary the imposition by the Court of Auditors, with the responsibility to assist the legislative branch to evaluate, assess, monitor and judge the acts of the Executive power.
3. The external control and the Court of Auditors
The courts are public agencies with administrative and financial autonomy in relation to the legislative, Executive and judicial Powers, and are devoid of legal personality because they have only technical function. (Andrade, 2002)
Corroborates Malik (2007, p. 166) that the opinions of Courts of Auditors for being "not linked to the Legislative techniques, which enjoys independence, within the limits of the Constitution, for the political trial of public administration. "In other words, the legislature doesn't have to agree totally with the prior opinion of the Court, and this will be valid only if their decisions are confirmed by the Legislature, because there is no hierarchy between them.
Rock and Quintiere (2011) consider how features of the Court of accounts: the decision-making process resolved by the collegiate life tenure of its jurisdictional powers in the administrative instance and coercive power.
Thus, the powers of such Court of Auditors are provided for in the Federal Constitution of 1988 as follows:
Art. 71. The external control, the Office of the National Congress, will be carried out with the aid of the Court of Auditors, shall:
I-Enjoy the accounts provided annually by the President of the Republic, upon prior opinion to be drawn up in 60 days of the date of its receipt;
II-Judge the management's accounts and other responsible for money, goods and public values of the direct and indirect administration, including foundations and societies instituted and maintained by the federal Government, and the accounts of those who give cause the loss, loss or other irregularity resulting in prejudice to the public purse;
III-enjoy, for the purpose of registration, the legality of the acts of admission personnel, in any capacity, in the direct and indirect administration, including foundations established and maintained by the Government, except the nominations for post of provision in Committee, as well as the concessions of retirements, retirement and other pensions, subject to subsequent improvements which do not alter the legal basis of the concessor Act;
IV-to carry out, on its own initiative, of the Chamber of Deputies, the Senate, of technical Committee or inquiry, inspections and audits of accounting, financial, budgetary nature, operational and patrimonial, administrative units of the legislative, Executive and judicial Powers, and other entities referred to in item II;
V-Overseeing national accounts of supranational companies whose capital the Union participates, directly or indirectly, in accordance with the Treaty of incorporation;
VI-monitor application of any resources transferred by the Union by Covenant, agreement, or other similar instruments adjustment, the State, the Federal District or the Municipality;
VII-to provide the information requested by the National Congress, for any of their homes, or any of their respective commissions, oversight, financial accounting, budgetary, operational and asset and on results of audits and inspections;
VIII-to apply, in the case of illegality or irregularity of expense accounts, the sanctions provided for by law, which shall, among other cominações, fine proportional to the damage caused to the Exchequer;
IX-Signing deadline for the agency or entity to adopt the necessary measures to exact compliance of the law, if verified illegality;
X-Stop, if not answered, the execution of the contested act, communicate the decision to the House of representatives and the Senate;
XI-represent the competent Power about irregularities or abuses. […]
In performing these constitutional obligations realizes that these cuts have functions such as: standards (standards on internal regulations, provision of accounts etc.), the inspection (conducting inspections and audits the accounts), the Ombudsman (for complaints of citizens), judicial (assessment of the accounts of public administrators), consulting (issuing the prior opinion and provide information to the National Congress) and the sancionadora (impute sanctions administrators).
Today, in our country, there are 34 Courts of Auditors, all autonomous and independent of each other, linked only to the Legislature of each sphere and are divided, as shown in table 1 of annex I.
Important to note that the control exercised by the courts of Auditors in public accounts is exercised after spending public money, that is, it is a control. However, the audits can be performed concurrently, i.e. at any time.
The prior opinion issued by the Court of Auditors is indispensable for the judgment of the Executive, accounts in this way Conti (2010, p. 279) that will be "null the trial directly by the Legislature without prior and formal manifestation of the Court of Auditors. Even though the deadline for issuing the prior opinion, cannot judge Parliament directly.
In some cases, the Legislature may exercise control over the Executive directly and without the aid of the Court of Auditors, that is, it also has own assignments.
This can be noted in art. 49 sections V ("stop the normative acts of executive power that go beyond regulatory power or legislative delegation limits"), IX ("judge annually the accounts provided by the President of the Republic and enjoy the reports on the implementation of Government plans") and X ("monitor and control, directly, or by any of their homes, the acts of the Executive Branch, including indirect administration") of the constitutional text.
In the judgment of the public accounts, the courts of Auditors shall decide whether these will be regular (legitimate, economic and acts according to the law), with caveat (with formal improprieties that does not lead to damage to the Treasury) or irregular (omission on duty to answer, when improprieties with proven harm to the Exchequer, as misuse of funds etc.). (Albuquerque, Medeiros e Silva 2013)
As to the omission in the duty to be accountable, the art. 71, § 3, of the Constitution says: "the decisions of the Court resulting debit or ticket allocation will have effective enforcement", namely, the debt will be liquid and right.
In this case, the agent is notified to, within the time limit set by the Court, raising the amount owed. If, after notification, the agent there is paid his debt, is formalized recovery procedure, which will be sent to the public prosecutor of accounts, which will initiate the judicial recovery of the debt or the seizure of the goods. (Andrade, 2002)
Moreover, the Constitution in its article 85 and 1,079/1950 law in its articles 4 and 9, define what acts are crimes of responsibility of the President of the Republic:
Art. 85. Are crimes of responsibility the acts of the President of the Republic that violate the Federal Constitution and, especially, against: […]
V-probity in administration;
I saw the budget law; […]
Art. Fourth are crimes of responsibility the acts of the President of the Republic that offends against the Federal Constitution, and, especially, against: […]
V-probity in administration;
I saw the budget law;
VII-the guard and the legal employment of public funds; […]
Art. 9 are crimes of responsibility against the probity in administration: […]
II-did not pay to the National Congress within 60 days after the opening of the legislative session, the accounts for the previous financial year; ([…]emphasis added)
Nevertheless, we have the law 8,429/1992 (law of administrative misconduct) that deliberates about the acts of misconduct performed by any public administrator, determining:
Art. 11. Constitutes misconduct administrative act that would infringe the principles of public administration any action or omission that violates the duties of honesty, impartiality, legality, and loyalty to institutions, and notably:
I saw you Leave to answer when is obliged to do so;
That said, we note that the omission in the duty of accountability: the head of the Executive power carries responsibility and possible crime taken from special accounts by the Court of Auditors; and, of all those responsible for safekeeping of goods and public values implies the crime of misconduct.
4. FINAL CONSIDERATIONS
In the final terms, it appears that the external control is of fundamental importance to the Government and to society. Yes, followed the law and without preserving political interests will hold a more efficient and impartial oversight, showing the population which managers are taking care of properly, or not, of public assets.
Therefore, increase the degree of reliability in this control is critical, making us think how important it is to choose the parliamentarians who will occupy the offices of the National Congress and other Legislative chairs because this power is responsible directly or indirectly external control.
Besides, a Court of Auditors working correctly, transparent and impartial shall draw up an opinion more reliable and secure, even if his analysis is made after the use of goods and public values.
Therefore, the work of the Court of Auditors has been gaining more and more importance in the brazilian democracy, because through its mission to promote public management assessment and punish any deviations found in its audits and inspections, since you have autonomy and independence.
Thus, this Act contributes to the control meets its primary role and implement more and more quality in the work of these cuts bills, taking care of public assets in the manner that people expect.
5. Bibliographical References
ALBUQUERQUE, c. M.; MANN, M. B.; SILVA, p. h. (F). Management of public finances. 3. Ed v. I. London: public management, 2013.
ALEXANDRINO, Marcelo; Paulo Vicente. Uncomplicated administrative law. 20. Ed. Rio de Janeiro, Forense; São Paulo: method, 2012.
ANDRADE, Nilson de Aquino. Public accounting in municipal management. São Paulo: Atlas, 2002.
Brazil. Constitution (1988). Constitution of the Federative Republic of Brazil. Brasilia, DF: Senate, 1988.
_______. Law No. 8,429, of 2 June 1992. Rules on the penalties applicable to public officials in cases of illicit enrichment during term of Office, employment or position in the public administration, indirect or direct foundations and other matters. Journal of the[da] Federative Republic of Brazil, Brasília, DF, 3 jun. 1992. Available in: <http: www.planalto.gov.br/ccivil_03/leis/l8429compilado.htm="">.</http:> Access in: 23 Apr 2015.
_______. Law No. 1,079, of 10 April 1950. Defines the crimes of responsibility and regulates its trial process. Journal of the[da] Federative Republic of Brazil, Brasília, DF, 12 Apr. 1950. Available in: <http: www.planalto.gov.br/ccivil_03/leis/l1079.htm="">.</http:> Access in: 23 Apr 2015.
_______. Law No. 4,320, of 17 March 1964. Lays down the General rules of financial law for the preparation and control of budgets and balance sheets of the Union, the States, the municipalities and the Federal District. Journal of the[da] Federative Republic of Brazil, Brasília, DF, 4 mai. 1964. Available in: <http: www.planalto.gov.br/ccivil_03/leis/l4320.htm="">.</http:> Access in: 23 Apr 2015.
CONTI, José Maurício. Public budgets: 4,320/1964 law commented. 2. Ed. São Paulo: Revista dos tribunals, 2010.
DI PIETRO, Mary Sylvia Zanella. Administrative Law. 25. Ed. São Paulo: Atlas, 2012.
MALIK, Fernando Rodrigues. Control of public assets. 2. Ed. São Paulo: Revista dos tribunals, 2007.
ROCK, Arlindo Carvalho; QUINTIERE, Marcelo de Miranda Ribeiro. Government Audit. Curitiba: Juruá, 2011.
 Post-graduate degree in public administration from Universidade Cândido Mendes (UCAM/Prominas) and graduated in accounting education University Center Superior do Amazonas (CIESA). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of counter;
 Post-graduate in tax law from the Universidade Anhanguera-Uniderp (Anhanguera/LFG) and graduated in accounting from the Federal University of Amazonas (UFAM). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of counter; and
 Graduation in administrative law and contracts the University Cândido Mendes (UCAM/Prominas) and graduated in Government Technology from the University of southern Santa Catarina (Unisul). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of administrative and Technical Analyst.
 Post-graduate degree in public administration and management of Cities by the International University Center (Uninter) and graduated in Civil Engineering from the Pontifícia Universidade Católica de Goiás (PUC/GO). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of Civil Engineer.
 Post-graduate in public administration from Universidade Cândido Mendes (UCAM/Prominas) and graduated in business administration from the University of Amazonas (UEA). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of administrative and Technical Analyst.