O processo de julgamento das contas dos prefeitos municipais ordenadores de despesas: o conflito entre os Tribunais de Contas e Câmaras Municipais

Abstract

The trial of the accounts of municipal mayors computers is, in actuality, for operators of a necessity, not only for that, just, more constitutional knowledge and infra-constitutional governing these benefits of mandatory accounts, but to broaden knowledge in complex issues by duality and power in fact solver ambiguities about the jurisdictional work pertaining to this branch of law. The relevance of this theme right's terrain, extrapolates the well demonstrates that those who should Excel at the collective wealth of the delapidam by the mismanagement to the detriment of all. Arises, in this sense a questioning of the competence for such judgment. Having this study aimed to find out the specific rules for bringing to light a permanent solvency over the conflict over such dispute being this competence of the Court of Auditors (ECA) State or Board of Aldermen, existing standards in the Brazilian legal system. This qualitative research, grounded and bibliographic oriented on Jurists and law theorists in his quest to answer, constitutionally, who fits this trial accounts. It must have in the Federal Constitution that vige nationally, which guarantees citizens ' rights and press for harmony between rulers and the general public. The aim is thus to determine who should judge these accounts of the Municipal Executive, the constitutionality that must stop parameters able to curb acts of misconduct in authorizing Prefects of account. Showing the obligation of accountability that is has an organ of government able to curb such irregular administrative acts.