Banca de DEFESA: GIULIA PRADINES COÊLHO GUARITÁ SABINO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : GIULIA PRADINES COÊLHO GUARITÁ SABINO
DATE: 18/12/2024
TIME: 10:00
LOCAL: https://teams.microsoft.com/l/meetupjoin/19%3ameeting_M2YxMjlkOWEtMjYzOC00MDBmLWE5ZjYtZTNmY2IwNjdkY
TITLE:

Who audits government spending? The omission of the National Congress, the role of the Federal Court of Accounts, and the paradoxes of financial oversight in Brazil

KEY WORDS:

Financial oversight; government spending; democracy; constitutionalism

PAGES: 180
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The study analyzes the omission of the National Congress in fulfilling its constitutional duty to audit government spending, as well as the potential impacts of this inertia on the realization of Brazil’s democratic regime. It aims to address an academic and legal gap in the critical analysis X 2 of this issue, particularly regarding the implications of the absence of congressional deliberation on budget execution and its relationship with the promotion of fundamental rights and social justice. The first point of analysis focuses on the historical specificities shaping Brazil's social, economic, and political context, with the objective of examining the exercise of this oversight in light of these particularities. Subsequently, the study analyzes the system for overseeing public finances in Brazil, comparing the model envisioned by the 1988 Federal Constitution with its actual implementation, in order to identify potential discrepancies. To illustrate the practical consequences of this dynamic, two concrete cases are analyzed and contrasted: the review of the government spendings of Dilma Rousseff (2014) and Jair Bolsonaro (2021). Finally, the study deepens the discussion with a critical analysis of the possible causes and consequences of this legislative omission and the paradoxical form of public financial oversight that stems from it, as well as its conformity—or possible non-conformity—with the foundations of Brazil’s democratic regime.

COMMITTEE MEMBERS:
Interno - 1647920 - ARGEMIRO CARDOSO MOREIRA MARTINS
Interna - 1150035 - FERNANDA DE CARVALHO LAGE
Externo à Instituição - JOSÉ EDUARDO MARTINS CARDOZO - PUC - SP
Presidente - 1151990 - MAMEDE SAID MAIA FILHO