Post by account_disabled on Mar 13, 2024 2:15:01 GMT -5
There is a mistaken belief in public administration bidders and even legal practitioners that the Federal Audit Court would play a role similar to that of the Superior Court of Justice and the Federal Supreme Court within the Brazilian system of external control. Judiciary.
Despite the TCU having published a summary no. in which it proclaims that its decisions when “ relating to the application of general bidding rules on which it is the exclusive responsibility of the Union to legislate must be accepted by the administrators of the Powers of the Union the States the Federal District and the Municipalities” the understanding that we can say is the preponderant in practice with the courts of accounts of subnational entities is that of the Court of Accounts of the State of Santa Catarina which in Process No. CON- made it very clear that “ the fact that the Federal Court of Auditors approved CG Leads 'free rider' procedure does not prevent the Court of Auditors of the State of Santa Catarina from taking a contrary decision. Summary of the Federal Court of Auditors does not fit the symmetry proposed by art. of the Constitution of the Republic which refers to organization composition and supervision in a formal sense. There is no obligation in the national legal system for the State Audit Courts to follow the understandings of the Federal Audit Court. Each person within their jurisdiction and competence has total freedom to decide this is what can be seen from the Constitution of the Republic ” .
But it is undeniable and here once again in practice that when analyzing the remission and use of jurisprudence from courts of accounts the TCU is by far the most referenced being used by state managers and municipal authorities in their manifestations by state and municipal attorneys in their opinions by bidding committees auctioneers and bidders in bidding processes and even by the state municipal and municipal audit courts themselves.
Even in specialized doctrine mentions of local audit courts are rare with renowned authors mentioning the jurisprudence of the Federal Audit Court in a similar way that constitutionalists mention the STF and proceduralists refer to the decisions of the STJ.
But this “technical preponderance” of the TCU should be at most seen as a deference because as already explained nothing prevents the other courts of accounts that are part of the national ecosystem of external control from having understandings that differ from those given by the Court of Auditors. Union Accounts.
Let's look at a practical example.
For the TCU plenary under the terms of Ruling “ the price registration system is not applicable to the contracting of works as the object does not fit into any of the hypotheses provided for in art. of Decree and also because when contracting works there is no demand for isolated items as services cannot be dissociated from each other” .
The Court of Auditors of the State of São Paulo has a summary understanding Summary no. to the effect that “ in bidding procedures the use of the price registration system for contracting works and engineering services is prohibited except those considered as well as small repairs.
Despite the TCU having published a summary no. in which it proclaims that its decisions when “ relating to the application of general bidding rules on which it is the exclusive responsibility of the Union to legislate must be accepted by the administrators of the Powers of the Union the States the Federal District and the Municipalities” the understanding that we can say is the preponderant in practice with the courts of accounts of subnational entities is that of the Court of Accounts of the State of Santa Catarina which in Process No. CON- made it very clear that “ the fact that the Federal Court of Auditors approved CG Leads 'free rider' procedure does not prevent the Court of Auditors of the State of Santa Catarina from taking a contrary decision. Summary of the Federal Court of Auditors does not fit the symmetry proposed by art. of the Constitution of the Republic which refers to organization composition and supervision in a formal sense. There is no obligation in the national legal system for the State Audit Courts to follow the understandings of the Federal Audit Court. Each person within their jurisdiction and competence has total freedom to decide this is what can be seen from the Constitution of the Republic ” .
But it is undeniable and here once again in practice that when analyzing the remission and use of jurisprudence from courts of accounts the TCU is by far the most referenced being used by state managers and municipal authorities in their manifestations by state and municipal attorneys in their opinions by bidding committees auctioneers and bidders in bidding processes and even by the state municipal and municipal audit courts themselves.
Even in specialized doctrine mentions of local audit courts are rare with renowned authors mentioning the jurisprudence of the Federal Audit Court in a similar way that constitutionalists mention the STF and proceduralists refer to the decisions of the STJ.
But this “technical preponderance” of the TCU should be at most seen as a deference because as already explained nothing prevents the other courts of accounts that are part of the national ecosystem of external control from having understandings that differ from those given by the Court of Auditors. Union Accounts.
Let's look at a practical example.
For the TCU plenary under the terms of Ruling “ the price registration system is not applicable to the contracting of works as the object does not fit into any of the hypotheses provided for in art. of Decree and also because when contracting works there is no demand for isolated items as services cannot be dissociated from each other” .
The Court of Auditors of the State of São Paulo has a summary understanding Summary no. to the effect that “ in bidding procedures the use of the price registration system for contracting works and engineering services is prohibited except those considered as well as small repairs.